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3. That Schedule has effect—
(a)in relation to any relevant obligation arising on or after that date;
(b)in relation to any unauthorised issue of an invoice taking place on or after that date;
(c)in relation to any act which enables HMRC to assess an amount as duty under a relevant excise provision and which is done on or after that date; and
(d)in relation to any act giving rise to a penalty under paragraph 4 (handling goods subject to unpaid excise duty) which is done on or after that date.
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