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5. Section 5 of the Customs and Excise Duties (General Reliefs) Act 1979(1) shall continue to have effect as it had effect immediately before IP completion day in relation to goods removed to Great Britain from the Channel Islands.
1979 c. 3. Section 5 of the Customs and Excise Duties (General Reliefs) Act 1979 is repealed by paragraph 123 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.
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