Part 7Administration
Chapter 4Appeals etc
Customs and excise decisions subject to review and appeal
125Alcoholic liquor duties
1
Schedule 42 contains amendments of FA 1994 making certain decisions about alcoholic liquor duties subject to review and appeal.
2
The amendments made by that Schedule have effect in relation to decisions made on or after the day on which this Act is passed.
126Security under CEMA 1979
1
In paragraph 2(1)(s) of Schedule 5 to FA 1994 (decisions under section 157 of CEMA 1979 subject to review and appeal)—
a
after “any security” insert “
(or further security)
”
, and
b
insert at the end “
, guarantee or other security
”
.
2
The amendments made by subsection (1) have effect in relation to decisions made on or after the day on which this Act is passed.