Regulation 8 I1

United Kingdom

Without prejudice to Regulation 6, for the purposes of—

(a)

sections 34(1), 35(5), 36, 46 and 260(1) of the Customs and Excise Act 1952; and

(b)

any relief by way of repayment of customs duty, or agricultural levy falling to be treated as such, under—

(i)

section 7 of the Import Duties Act 1958,

(ii)

section 1 of the Finance Act 1966,

(iii)

Regulation 4 of the Import Duties (Outward Processing Relief) Regulations 1976^f1, and

(iv)

Article 4 of the Agricultural Levies (Outward Processing Relief) Order 1976^f2

duty shall be deemed to have been paid at the time when deferment thereof was granted.

Annotations