Section 46Z29B(2)

For the purposes of paragraph (1)— “supply or deliver by ship” includes any transfer of the goods concerned between ships on which those goods are being supplied or delivered as specified in that paragraph; a person supplying or delivering the goods concerned by ship includes a person who owns, controls, charters or operates a ship— on which those goods are being carried, or from or to which those goods are being transferred.

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Source: legislation.gov.uk · retrieved 2026-08-30