Modifications etc. (not altering text)
C1The text of Sch. 4 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991
4U.K.In section 3 of the M1Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—
“(2A)Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.”
5U.K.In section 3(3) of the Provisional Collection of Taxes Act 1968, after the words duty of excise there shall be inserted the words
“then—
(a)where it is a duty of excise charged otherwise than on goods; or
(b)where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom;”