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Statutory Instruments
CUSTOMS AND EXCISE
Made
7th March 1997
Laid before Parliament
10th March 1997
Coming into force
1st April 1997
1979 c. 4; section 56(1) was amended by section 114(b) of, and Part IV of Schedule 23 to, the Finance Act 1987 (c. 41); section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
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