97(1)Section 129 (power to remit or repay duty on denatured goods) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit paragraph (a) (together with the “or” at the end of it),
(b)in paragraph (b), for “a duty” substitute “ a duty of excise ”, and
(c)in the words following that paragraph, for “duty”, in both places, substitute “ duty of excise ”.
(3)In subsection (1A)—
(a)for “chargeable with a duty” substitute “ chargeable with a duty of excise ”, and
(b)omit “, in the application of that section in relation to a duty of excise,”.
(4)Omit subsection (5).
Commencement Information
I1Sch. 7 para. 97 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 97 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)