Finance Act 1967

Section 6.

SCHEDULE 9 Amendments to Customs and Excise Act 1952 consequential on section 6 of this Act

1 In section 102(2)(b), for the words from " and delivered " onwards there shall be substituted the words " a proper spirits advice note or spirits consignment note ".

2 In section 146(3), for the words " subsection (6) of section one hundred and eight of this Act " there shall be substituted the words " section 6(3) of the Finance Act 1967 ".

3 In section 241 as amended by Schedule 1 to the [1960 c. 44.] Finance Act 1960—

(a) in subsection (1A), after the word " that " there shall be inserted the words " a spirits advice note or ";

(b) in subsection (2)—

(i) for the words from " deliver " to " produce a " there shall be substituted the words " keep or produce a spirits advice note ";

(ii) for the words " permit or note " there shall be substituted the words " note or, as the case may be, the note and any copy thereof ".

4 In section 242(1) as amended by the said Schedule 1—

(a) for the words from " permit " where it first occurs to the word " goods " where it first occurs there shall be substituted the words " spirits advice note ";

(b) in paragraph (aa), after the word " proper " there shall be inserted the words " spirits advice note or ";

(c) in paragraphs (c), (d) and (e) for the word " permit " there shall be substituted the words " spirits advice note ".

5 In section 242(2)—

(a) for the words from " required " to " permit " where first occurring there shall be substituted the words " in connection with the removal of which a spirits advice note is required by or under the customs or excise Acts ";

(b) for the words from " permit " in the second place where it occurs to " permit " in the third place where it occurs there shall be substituted the words " spirits advice note having been duly sent or in contravention of section 6(3) of the Finance Act 1967, or in the case of which an altered or untrue spirits advice note has been sent ".

6 In section 243, for the word " permit " in both places where it occurs, there shall be substituted the words " spirits advice note ".

7 In the proviso to section 253(3), for the words " this Act as to permits for the " there shall be substituted the words " section 6(2) and (3) of the Finance Act 1967 in connection with the sending out or other ".