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 197923—

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 197924 other than sections 8 and 9(b);

f

after paragraph (d) there shall be inserted the following paragraphs—

e

the Isle of Man Act 197925—

  • sections 8 and 9 (removal of goods from Isle of Man to United Kingdom); and

f

the Tobacco Products Duty Act 197926—

  • section 2(2) (remission or repayment of duty on tobacco products),

g

for “are to have effect” there shall be substituted “are to apply”.