# Customs and Excise Management Act 1979, Paragraph 7


Where a resolution passed by the House of Commons has statutory effect under the Provisional Collection of Taxes Act 1968 in relation to any duty of excise charged on imported goods, and any provision about the duty contained in an order under paragraph 1 above is expressed to be made in view of the resolution, then that provision may be varied or revoked retrospectively by an order made not later than one month after the resolution ceases to have statutory effect, and that order may include provision for repayment of any duty overpaid or for other matters arising from its having retrospective effect; but no such order shall have retrospective effect for the purpose of increasing the duty chargeable on any goods.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.