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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

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Penalties, assessments and appeals

3.  Section 170A of the Customs and Excise Management Act 1979(1) (civil penalty for handling goods subject to unpaid excise duty) applies to goods in a control zone with the modifications indicated in the Schedule.

(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).

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