Paragraph 3 The Customs and Excise Management Act 1979
In subsection (1A) of section 157 of the Customs and Excise Management Act 1979 M1 (bonds and security)—
(a)
for “mineral oils” substitute “ energy products ”; and
(b)
for “92/12/EEC” substitute “ 2008/118/EC ”.
Annotations
Marginal citations
- M1
Subsection (1A) was inserted by the Finance Act 2000 (c. 17), section 27(3).
Notes on Schedule 2
Modifications
- C1
Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)