# Customs and Excise Management Act 1979, 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;”

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Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.