SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 43 (duty on imported goods) is amended as follows.

2

In subsection (1)—

a

omit “or section 2(2) of the European Communities Act 1972 or any Community regulation or other instrument having the force of law”, and

b

after “the proper officer any” insert “ excise ”.

3

In subsection (2)—

a

in the opening words, omit “customs or”, and

b

in paragraph (c)—

i

omit sub-paragraph (i) (together with the “and” at the end of it), and

ii

in sub-paragraph (ii), omit “as respects other duties,”.

4

Omit subsections (2A) to (2C).

5

In subsection (2D), for “any of sections 44 to 48” substitute “ section 44 ”.

6

In subsection (3)—

a

after “chargeable with the like” insert “ excise ”, and

b

omit the words from “; and if any question” to the end.

7

In subsection (5)—

a

after “whether or not any” insert “ excise ”, and

b

after “purpose of charging” insert “ excise ”.

8

In subsection (6)—

a

in the opening words, omit “customs or”,

b

in paragraph (b), omit “customs and”, and

c

in the words after that paragraph, after “rate of the” insert “ excise ”.

9

Omit subsections (8) and (9).

10

In the heading, for “Duty” substitute “ Excise duty ”.