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(3)Sections 5 and 7 of the M1Agriculture Act 1957 (which make provision for the support of arrangements under section 1 of that Act for providing guaranteed prices or assured markets) shall apply in relation to any [F2EU arrangements] for or related to the regulation of the market for any agricultural produce as if references, in whatever terms, to payments made by virtue of section 1 were references to payments made by virtue of the [F2EU arrangements] by or on behalf of [F3the relevant Minister and as if for every reference in section 5 to the Minister there were substituted a reference to the relevant Minister.]
(4)Agricultural levies of the [F4EU] , so far as they are charged on goods exported from the United Kingdom or shipped as stores, shall be paid to and recoverable by [F5the relevant Minister]; and the power of [F5the relevantMinister] to make orders under section 5 of the M2Agriculture Act 1957, as extended by this section, shall include power to make such provision supplementary to any directly applicable [F6EU provision] as [F5the relevant Minister considers] necessary for securing the payment of any agricultural levies so charged, including provision for the making of declarations or the giving of other information in respect of goods exported, shipped as stores, or otherwise dealt with.
(5)Except as otherwise provided by or under any enactment, agricultural levies of the [F7EU] , so far as they are charged on goods imported into the United Kingdom, shall be levied, collected and paid, and the proceeds shall be dealt with, as if they were [F8EU customs duties] , and in relation to those levies the following enactments shall apply as they would apply in relation to [F8EU customs duties] , that is to say:—
[F9(a)the M3Customs and Excise Management Act 1979 (as for the time being amended by any later Act) and any other statutory provisions for the time being in force relating generally to customs or excise duties on imported goods; and]
(i)any references in sections 1, 3 and 4 to the Secretary of State shall include the Ministers; and
(ii)the reference in section 15 to an application for an authorisation under regulations made under section 2 of that Act shall be read as a reference to an application for an authorisation under regulations made under section 2(2) of this Act;]
and, if, in connection with any such [F11EU arrangements] as aforesaid, the Commissioners of Customs and Excise are charged with the performance, on behalf of the Board or otherwise, of any duties in relation to the payment of refunds or allowances on goods exported or to be exported from the United Kingdom, then in relation to any such refund or allowance [F12section 133 (except subsection (3) and the reference to that subsection in subsection (2) and section 159 of the M5Customs and Excise Management Act 1979 shall apply as they apply in relation to a drawback of excise duties], and other provisions of that Act shall have effect accordingly.
(6)The enactments applied by subsection (5)(a) above shall apply subject to such exceptions and modifications, if any, as the Commissioners of Customs and Excise may by regulations prescribe, and shall be taken to include section 10 of the M6Finance Act 1901 (which relates to changes in customs import duties in their effect on contracts), but shall not include [F13section 126 of the M7Customs and Excise Management Act 1979] (charge of duty on manufactured or composite articles).
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(8)Expressions used in this section shall be construed as if contained in Part I of the M8Agriculture Act 1957; and in this section “agricultural levy” shall include any tax not being a customs duty, but of equivalent effect, that may be chargeable in accordance with any such [F15EU arrangements] as aforesaid, and “statutory provision” includes any provision having effect by virtue of any enactment and, in subsection (2), any enactment of the Parliament of Northern Ireland or provision having effect by virtue of such an enactment.
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