SCHEDULES

SCHEDULE 7U.K.Import duty: consequential amendments

PART 2U.K.Amendments of CEMA 1979

99(1)Section 131 (enforcement of bond in respect of goods removed without payment of duty) is amended as follows.U.K.

(2)For “payment of duty” substitute “ payment of excise duty ”.

(3)Omit “ship, aircraft,”.

(4)In the heading, after “payment of” insert “ excise ”.

Commencement Information

I1Sch. 7 para. 99 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 99 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)