Section 102(7)

After subsection (5) insert— This section has effect in relation to Her Majesty’s Revenue and Customs with the following modifications— the omission from subsection (A1) of the words “in England” and “in relation to England”; the omission from subsection (1) of the words from “which” to “England”. In this section references to England include the territorial sea adjacent to England.

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Source: legislation.gov.uk · retrieved 2026-07-30