102U.K.In section 135 (time limit on payment of drawback or allowance), after “in respect of any drawback or allowance” insert “ for the purposes of any excise duty ”.
Commencement Information
I1Sch. 7 para. 102 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 102 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)