101U.K.In section 134 (drawback and allowance on goods damaged or destroyed after shipment), at the beginning insert—
“(A1)This section applies only for the purposes of excise duty.”
Commencement Information
I1Sch. 7 para. 101 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 101 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)