Article 3 Penalties, assessments and appeals
Section 170A of the Customs and Excise Management Act 1979f1 (civil penalty for handling goods subject to unpaid excise duty) applies to goods in a control zone with the modifications indicated in the Schedule.
Annotations
Footnotes
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1979 c. 2; section 170A was inserted by the Finance (No. 2) Act 1992 (c. 48) and amended by the Finance Act 1994 (c. 9).