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2. Part 4 of the 1988 Act (Reviews of Sentencing) shall apply to any case in which sentence is passed on a person tried on indictment for any offence under Section 170 of the Customs and Excise Management Act 1979 (Penalty for fraudulent evasion of duty, etc.)(1) in so far as it is in connection with the fraudulent evasion of duty payable on hydrocarbon oil or any of the other fuels as specified in the Hydrocarbon Oil Duties Act 1979(2), or, on tobacco products as specified in the Tobacco Products Duty Act 1979(3).
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