SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 137 (recovery of duties and calculation of duties, drawbacks, etc) is amended as follows.

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 ”.