- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
26. In regulation 39—
(a)in sub-paragraph (vi) of paragraph (b), “and” shall be omitted;
(b)in sub-paragraph (vii) of paragraph (b), for “mixed in warehouse);” there shall be substituted “mixed in warehouse), and”;
(c)after sub-paragraph (vii) of paragraph (b) there shall be inserted the following sub-paragraph—
“(viii)section 20AA (power to allow reliefs);”;
(d)for paragraph (c) there shall be substituted the following—
“(c)the Customs and Excise Management Act 1979(1)—
(i)section 43(5) (provisions as to duty on re-imported goods),
(ii)section 125(1) and (2) (valuation of goods for the purpose of ad valorem duties),
(iii)section 126 (charge of excise duty on manufactured or composite imported articles), and
(iv)section 127(1)(b) (determination of disputes as to duties on imported goods);”;
(e)for paragraph (d) there shall be substituted the following—
“(d)the Customs and Excise Duties (General Reliefs) Act 1979(2) other than sections 8 and 9(b);”;
(f)after paragraph (d) there shall be inserted the following paragraphs—
“(e)the Isle of Man Act 1979(3)—
sections 8 and 9 (removal of goods from Isle of Man to United Kingdom); and
(f)the Tobacco Products Duty Act 1979(4)—
section 2(2) (remission or repayment of duty on tobacco products),”; and
(g)for “are to have effect” there shall be substituted “are to apply”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: