Paragraph 5
In section 3(3) of the Provisional Collection of Taxes Act 1968, after the words duty of excise there shall be inserted the words
“then—
(a)where it is a duty of excise charged otherwise than on goods; or
(b)where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom;”
Notes on Schedule 4
Modifications
- C1
The text of Sch. 4 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991