Paragraph 1

The general provisions of F1the Customs and Excise Management Act 1979 (as for the time being amended) and any other statutory provisions for the time being in force and relating to customs or excise generally, shall have effect, subject to the provisions of this paragraph, in relation to levies imposed under section 1 of this Act (in this paragraph, referred to as “price stabilisation levies”), to any relief in respect of such levies and to specified commodities of any description as if the levies were duties (whether of customs or excise) charged on imported goodsand all imports of any such commodity were liable to such a duty.

For the purposes of sub-paragraph (1) above, section 10 of the M1Finance Act, 1901 (which relates to changes in customs import duties in their effect on contracts) shall be taken as relating to customs or excise generally; but that sub-paragraph shall not extend the operation of section 126 of the Customs and Excise Management Act 1979nor the operation of the M2Provisional Collection of Taxes Act 1913. F2nor the operation of sections 1 to 4 and 14 to 16 of the Customs and Excise Duties (General Reliefs) Act 1979.

In their application by virtue of sub-paragraph (1) above,—

The Commissioners of Customs and Excise may by regulations made by statutory instrument provide for any further exceptions from or adaptations of the statutory provisions which are to apply for any purpose by virtue of sub-paragraph (1) above; but any statutory instrument containing regulations made under this sub-paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament.

In this paragraph “statutory provisions” means provisions contained in an enactment or having effect by virtue of an enactment; and in sub-paragraph (1) above the reference to any relief in respect of price stabilisation levies shall include any allowance or relief for which provision is made by an order under section 1 of this Act.