(1) Section 77A [Section 77A was inserted by the Finance Act 1987 (c.16), section 10 and amended by S.I. 1992/3095.] 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 -
(a) 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 [S.I. 1991/2724 is amended by S.I. 1992/3095; S.I. 1993/3014; and S.I. 2011/1043 and is prospectively revoked by S.I. 2018/1247.] or an entry or specification is required by or under CEMA were to a person carrying on a relevant activity;
(b) any other reference to importation or exportation were to a relevant activity;
(c) any reference to goods were to the goods, technology, services or funds to which the relevant activity relates.
(2) For the purposes of paragraph (1), a
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