SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I237
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
”
.