SCHEDULE 1 U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Customs and Excise Management Act 1979 U.K.

91.  In section 170A(2) (offence of handling goods subject to unpaid excise duty)(1) for “a VAT and duties tribunal” substitute “the tribunal”.

Commencement Information

I1 Sch. 1 para. 91 in force at 1.4.2009, see art. 1(2)

(1)

Section 170A was inserted by section 3 of, and paragraph 8 of Schedule 2 to, the Finance (No 2) Act 1992 (c. 48) and amended by the Finance Act 1994 (c. 9).