Regulation 14 Determination of section 40A chargeI1I2
United Kingdom
Regulations 13, F113A, F213B, 13C, 15 and 16 apply for the purpose of determining the amount of duty charged under section 40A of the Act.
Annotations
Textual amendments
- F1
Word in reg. 14 inserted (with effect in accordance with Sch. 20 para. 4(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 4(2)
- F2
Words in reg. 14 inserted (with effect in accordance with Sch. 20 para. 5(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 5(2)
Commencement
- I1
Reg. 14 not in force at made date, see reg. 1(1)
- I2
Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.