SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

104

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”.