Provisions of the Act | Subject matter of provisions |
---|---|
Section 1(1) to (4), (6) and (7) | Excise duty: Powers to fix excise duty point |
Section 2 | Excise duty: Power to provide for drawback |
Provisions of the Act | Subject matter of provisions |
---|---|
Section 1(5) and Schedule 1, except paragraphs 9 to 11 | Excise duty: Abolition of fiscal frontiers etc. |
Section 14(2) and Schedule 3 | Value added tax: Abolition of fiscal frontiers |