Paragraph 5 I1

United Kingdom

In section 117 of that Act (execution of distress against revenue traders in respect of relevant excise duty)—

(a)

the word “relevant", in the first place where it occurs in subsection (1) and where it occurs in subsections (2)(a) F1. . ., shall be omitted;

(b)

for the words “a relevant" in subsections (1)(a) and (3) there shall be substituted “ any ”; and

(c)

the definition of “relevant excise duty" in subsection (8) shall be omitted.

Annotations

F1: Words in Sch. 2 para. 5 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2); S.I. 1997/1433, art. 2

I1: Sch. 2 para. 5 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).

I1: Sch. 2 wholly in force; Sch. 2 not in force at Royal Assent see s. 3(2); Sch. 2 partly in force at 9.12.1992 by S.I. 1992/3104, art. 2, Sch. 2 wholly in force at 1.6.1993 by S.I. 1993/1341, art. 2, Sch.