Finance Act 1990

4(1)Section 37C (provisions supplementary to sections 37A and 37B) shall be amended as follows.U.K.

(2)In subsection (1)(a)—

(a)for the word “importer” there shall be substituted the word “ person ”; and

(b)for the words “or (2)” there shall be substituted the words “ , (1A), (2) or (3A) ”.

(3)In subsection (1)(b), for the word “importer” there shall be substituted the word “ person ”.

(4)In subsection (2)(a), for the word “importer” there shall be substituted the word “ person ”.