38U.K.In section 44 (exclusion of s. 43(1) for importers etc keeping standing deposits), after “to cover any” insert “ excise ”.
Commencement Information
I1Sch. 7 para. 38 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 38 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)