# Customs and Excise Management Act 1979, 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 ”.

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