# Finance Act 1990, Paragraph 4


(1) Section 37C (provisions supplementary to sections 37A and 37B) shall be amended as follows.
(2) In subsection (1)(a)—
(a) for the word “importer” there shall be substituted the word “ person ”; and
(b) for the words “or (2)” there shall be substituted the words “ , (1A), (2) or (3A) ”.
(3) In subsection (1)(b), for the word “importer” there shall be substituted the word “ person ”.
(4) In subsection (2)(a), for the word “importer” there shall be substituted the word “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.