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Customs and Excise Management Act 1979
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- UK Public General Acts
- 1979 c. 2
- SCHEDULE 4
- Provisional Collection of Taxes...
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Provisional Collection of Taxes Act 1964
4In section 3 of the [1968 c. 2.] Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—
“(2A)Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.”,
5In section 3(3) of the [1968 c. 2.] Provisional Collection of Taxes Act 1968, after the words " duty of excise " there shall be inserted the words “then—
(a)where it is a duty of excise charged otherwise than on goods ; or
(b)where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom ;”.
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