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Article 5 Penalties, assessments and appeals

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Part I Chapter II of the Finance Act 1994f1 (appeals and penalties) shall apply, subject to article 4 above, in corresponding manner to events involving shuttle train goods in the same way that it applies to events involving Community excise goods.

Annotations

Footnotes

f1

1994 c. 9; amendments made by the Value Added Tax Act 1994 (c. 23), Finance Act 1995 (c. 4), Finance Act 1997 (c. 16), Finance Act 1998 (c. 36) and Finance Act 1999 (c. 16).