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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000
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- UK Statutory Instruments
- 2000 No. 426
- Article 4
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Penalties, assessments and appeals
4.—(1) Section 170A of the Customs and Excise Management Act 1979(1) (civil penalty for handling goods subject to unpaid excise duty) shall, in its application to shuttle train goods, apply subject to the modification indicated in Schedule 2 to this Order.
(2) The provision made by this article is without prejudice to article 4(1) of the Channel Tunnel (International Arrangements) Order 1993(2) (extension of frontier control enactments to France).
(1)
1979 c. 2; section 170A was inserted by the Finance (No. 2) Act 1992 (c. 48) and amended by the Finance Act 1994 (c. 9).
(2)
S.I. 1993/1813; amended by S.I. 1994/1405 and S.I. 1996/2283.
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