There are currently no known outstanding effects for the Finance Act 1990, Paragraph 4.
4(1)Section 37C (provisions supplementary to sections 37A and 37B) shall be amended as follows.U.K.
(2)In subsection (1)(a)—
(a)for the word “importer” there shall be substituted the word “ person ”; and
(b)for the words “or (2)” there shall be substituted the words “ , (1A), (2) or (3A) ”.
(3)In subsection (1)(b), for the word “importer” there shall be substituted the word “ person ”.
(4)In subsection (2)(a), for the word “importer” there shall be substituted the word “ person ”.
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