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Customs and Excise Management Act 1979

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Point in time view as at 24/07/2002.

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Customs and Excise Management Act 1979, Paragraph 4 is up to date with all changes known to be in force on or before 14 December 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

4U.K.In section 3 of the M1Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—

(2A)Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.

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