Customs and Excise Management Act 1979

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;