Part I Customs and Excise, Value Added Tax and Car Tax
Chapter I Customs and Excise
Abolition of fiscal frontiers etc.
3 Protection of revenues derived from excise duties.
(1)
Schedule 2 to this Act (which makes additional provision for purposes connected with the protection of the revenues derived from excise duties) shall have effect.
(2)
This section and Schedule 2 to this Act shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.