37(1)Section 43 (duty on imported goods) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit “or section 2(2) of the European Communities Act 1972 or any Community regulation or other instrument having the force of law”, and
(b)after “the proper officer any” insert “ excise ”.
(3)In subsection (2)—
(a)in the opening words, omit “customs or”, and
(b)in paragraph (c)—
(i)omit sub-paragraph (i) (together with the “and” at the end of it), and
(ii)in sub-paragraph (ii), omit “as respects other duties,”.
(4)Omit subsections (2A) to (2C).
(5)In subsection (2D), for “any of sections 44 to 48” substitute “ section 44 ”.
(6)In subsection (3)—
(a)after “chargeable with the like” insert “ excise ”, and
(b)omit the words from “; and if any question” to the end.
(7)In subsection (5)—
(a)after “whether or not any” insert “ excise ”, and
(b)after “purpose of charging” insert “ excise ”.
(8)In subsection (6)—
(a)in the opening words, omit “customs or”,
(b)in paragraph (b), omit “customs and”, and
(c)in the words after that paragraph, after “rate of the” insert “ excise ”.
(9)Omit subsections (8) and (9).
(10)In the heading, for “Duty” substitute “ Excise duty ”.
Commencement Information
I1Sch. 7 para. 37 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)