http://www.legislation.gov.uk/ukpga/1979/2/schedule/4/paragraph/5/2021-07-14Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2021-07-14 SCHEDULESSCHEDULE 4 Consequential Amendments Provisional Collection of Taxes Act 19645

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