Paragraph 5

In section 10(2)(b) of the Finance Act 1964—

(a)

for the words “subsection (1) above” there shall be substituted the words “ section 1(4) of the Customs and Excise Management Act 1979 ” ; and

(b)

for the words “section 307 of the Act of 1952” there shall be substituted the words “ section 1(1) of that Act ”.

Notes on Schedule 5

C1: The text of Schs. 5, 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991