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Handling goods subject to unpaid excise duty etc Handling goods subject to unpaid excise duty etcF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 41 para. 6(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(b)
  • Sch. 41 para. 6(1A) inserted by Finance Act 2015 Sch. 20 para. 10(2)
  • Sch. 41 para. 6(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(a)
  • Sch. 41 para. 6(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(c)
  • Sch. 41 para. 6(5) word substituted by Finance Act 2015 Sch. 20 para. 10(4)
  • Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by Finance Act 2015 Sch. 20 para. 11(2)
  • Sch. 41 para. 13(3) Table words inserted by Finance Act 2015 Sch. 20 para. 13
  1. 4Paragraph 4

Annotations

Textual amendments

F1

Word in Sch. 41 para. 4 cross-heading inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 2(3); S.I. 2018/464, art. 2(e)

Notes on Schedule 41

Modifications

C1

Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34

C2

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))

C3

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13