15 Estimation of excise duty.U.K.
(1)Section 116A of the Customs and Excise Management Act 1979 (power toestimate excise duties) shall be amended as mentioned in subsections (2) and(3) below.
(2)In subsection (1)—
(a)after the words “excise duty” there shall be inserted “to whichthis section applies”, and
(b)for “the occupier of an excise warehouse or a distiller” there besubstituted “a revenue trader”.
(3)The following subsection shall be inserted after subsection (2)—
“(3)This section applies to any excise duty other than one in relation towhich provision for estimation is made by the Betting andGaming Duties Act 1981 (that is to say, general betting, gaming licence andbingo duties).”