- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Article 4
1. Section 170A of the Customs and Excise Management Act 1979 shall, in its application to shuttle train goods, apply subject to the modification in paragraph 2 below.
2. That section shall be modified as if the following subsection was inserted immediately after subsection (2)–
“(2A) In relation to a case involving goods that constitute “shuttle train goods” for the purposes of an order made under sections 11 and 13 of the Channel Tunnel Act 1987, subsections (1) and (2) above shall apply and be construed as if–
(a)the excise duty point for those goods has been passed, and
(b)those goods are chargeable with a duty of excise.”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: