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Paragraph 91 Customs and Excise Management Act 1979

Original text. Later amendments are not shown.

In section 170A(2) (offence of handling goods subject to unpaid excise duty)f1 for “a VAT and duties tribunal” substitute “the tribunal”.

Annotations

Footnotes

f1

Section 170A was inserted by section 3 of, and paragraph 8 of Schedule 2 to, the Finance (No 2) Act 1992 (c. 48) and amended by the Finance Act 1994 (c. 9).