Part II
| Provisions of the Act | Subject matter of provisions |
|---|---|
| Section 1(5) and Schedule 1, except paragraphs 9 to 11 | Excise duty: Abolition of fiscal frontiers etc. |
| Section 14(2) and Schedule 3 | Value added tax: Abolition of fiscal frontiers |
| Provisions of the Act | Subject matter of provisions |
|---|---|
| Section 1(5) and Schedule 1, except paragraphs 9 to 11 | Excise duty: Abolition of fiscal frontiers etc. |
| Section 14(2) and Schedule 3 | Value added tax: Abolition of fiscal frontiers |