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4. For the purposes of this Order, the following enactments apply to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—
(a)Part 1 Chapter II of the Finance Act 1994(1) (appeals and penalties);
(b)section 100J of the Customs and Excise Management Act 1979(2).
1979 c. 2; section 100J was inserted by Schedule 4 to the Finance Act 1991 (c. 31) and amended by paragraph 4 of Part I of Schedule 4 to the Finance Act 1994 (c. 9).
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