104(1)Section 137 (recovery of duties and calculation of duties, drawbacks, etc) is amended as follows.U.K.
(2)In subsection (1), omit “customs or”.
(3)In subsection (2)—
(a)for “Any duty,” substitute “ Any excise duty or ”, and
(b)after “or rebate” insert “ in relation to excise duty ”.
(4)In the heading, after “of”, in both places, insert “ excise ”.
Commencement Information
I1Sch. 7 para. 104 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 104 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)