An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.
[22nd February 1979]
Modifications etc. (not altering text)
C1Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
C2Act modified by S.I. 1990/2167, art. 5
C3Act applied (1.12.1992) by Value Added Tax Act 1983 (c. 55), s. 24(1) (as substituted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2)(3), Sch. 3 para.25; S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.))
Act other than ss. 8, 9(b), excluded (20.10.1995) by S.I. 1995/2518, reg. 118(d)
C4Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)
Commencement Information
I1Act wholly in force at 1.4.1979 see s. 20(2)