Sch. 7 para. 2 repealed so far as it relates to car tax by Car Tax Act 1983 (c. 53, SIF 40:2), s. 10(4), Sch. 3 and so far as it relates to value added tax by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11

1952 c. 44.

1972 c. 41.

http://www.legislation.gov.uk/ukpga/1979/2/schedule/7/paragraph/2/2006-07-27Customs 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 Participation2006-07-27 SCHEDULESSCHEDULE 7 Saving and Transitional Provisions2

Notwithstanding the repeal by this Act of subsections (2) and (5) of section 283 of the Customs and Excise Act 1952, those subsections shall continue to have effect in relation to offences under Part I of, and paragraph 22 of Schedule 7 to, the Finance Act 1972; and, accordingly, in section 38(8) of, and paragraph 22(5) of Schedule 7 to, that Act (as amended by Schedule 4 to this Act) the reference in that section and in that paragraph to sections 145 to 155 of this Act shall be construed as including a reference to the said section 283(2) and (5).

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<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/7/paragraph/2">Sch. 7 para. 2</ref>
repealed so far as it relates to car tax by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/10/4">s. 10(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/3">Sch. 3</ref>
and so far as it relates to value added tax by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/11">Sch. 11</ref>
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<ref href="http://www.legislation.gov.uk/id/ukpga/1952/44">1952 c. 44</ref>
.
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<note class="commentary M" eId="c14788341">
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<ref href="http://www.legislation.gov.uk/id/ukpga/1972/41">1972 c. 41</ref>
.
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2
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Customs and Excise Act 1952, those subsections shall continue to have effect in relation to offences under Part I of, and paragraph 22 of Schedule 7 to, the
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Finance Act 1972; and, accordingly, in section 38(8) of, and paragraph 22(5) of Schedule 7 to, that Act (as amended by Schedule 4 to this Act) the reference in that section and in that paragraph to sections 145 to 155 of this Act shall be construed as including a reference to the said section 283(2) and (5).
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