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Customs and Excise Management Act 1979

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Changes to legislation:

Customs and Excise Management Act 1979, Paragraph 5 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

5U.K.In section 3(3) of the Provisional Collection of Taxes Act 1968, after the words duty of excise there shall be inserted the words

then—

(a)where it is a duty of excise charged otherwise than on goods; or

(b)where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom;

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