Point in time view as at 01/07/2004.
There are currently no known outstanding effects for the Customs and Excise Management Act 1979, Paragraph 4.
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.”
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