Section 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 S. 54 repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I ← Section 53 Section 54 Section 55 →