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Article 3 Appointed day

Original text. Later amendments are not shown.

That Schedule has effect—

(a)

in relation to any relevant obligation arising on or after that date;

(b)

in relation to any unauthorised issue of an invoice taking place on or after that date;

(c)

in relation to any act which enables HMRC to assess an amount as duty under a relevant excise provision and which is done on or after that date; and

(d)

in relation to any act giving rise to a penalty under paragraph 4 (handling goods subject to unpaid excise duty) which is done on or after that date.