SCHEDULES

SCHEDULE 9Excise duty amendments connected with withdrawal from EU

3Customs and Excise Management Act 1979

1

Section 157 (bonds and security) is amended as follows.

2

Omit subsection (1A).

3

In subsection (2)—

a

in paragraph (a), for the words from “either” to “United Kingdom” substitute “on behalf of Her Majesty”, and

b

omit the sentence after paragraph (c).

4

In consequence of the amendments made by this paragraph, in section 27 of the Finance Act 2000, omit subsections (3), (5) and (6).