Finance Act 1977 (c. 36)

SCHEDULES

SCHEDULE 6 Value Added Tax

PART I Substantive Amendments of Finance Act 1972 (c. 41), Part I

8 In section 17 of the 1972 Act (application of customs enactments for the purposes of VAT)—

(a) in subsection (2) (certain provisions of Customs and Excise Act 1952 not to apply), after paragraph (d), there shall be inserted—

“(dd) section 258(1) (valuation of goods imported)”; and

(b) subsection (3) shall be omitted.