# Finance Act 1999, Paragraph 5


The above provisions are subject to any enactment setting a different rate or setting an upper limit on the amount of duty chargeable.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.