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Article 4

For the purposes of this Order, the following enactments apply to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—

(a)

Part 1 Chapter II of the Finance Act 1994 M1 (appeals and penalties);

(b)

section 100J of the Customs and Excise Management Act 1979 M2.

Annotations

Marginal citations

M1: 1994 c. 9.
M2: 1979 c. 2; section 100J was inserted by Schedule 4 to the Finance Act 1991 (c. 31) and amended by paragraph 4 of Part I of Schedule 4 to the Finance Act 1994 (c. 9).