Section 75(1)

Section 77A of CEMA applies in relation to a person carrying on a relevant activity as it applies in relation to a person concerned in the importation or exportation of goods but as if— in subsection (1), the reference to a person concerned in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under CEMA were to a person carrying on a relevant activity; any other reference to importation or exportation were to a relevant activity; any reference to goods were to the goods, technology, services or funds to which the relevant activity relates.

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