Part VII Payment of the duty and returns Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Pt. 6 7 applied (with modifications) by Channel Tunnel (Alcoholic Liquor and Tobacco Products) 2003 art. 2(b) Sch. Pt. 7 modified by SI 2000/426 art. 3 (as substituted) by Channel Tunnel (Alcoholic Liquor and Tobacco Products) 2002 art. 4 19Person liable to pay the duty 20Time and method of payment 21Furnishing of returns Part VII