Paragraph 6 I1

In section 129 of that Act (power to remit or repay duty on denatured goods)—

(a)

in paragraph (b) of subsection (1) for “warehoused" there shall be substituted “ chargeable with a duty the requirement to pay which has not yet taken effect ”; and

(b)

after that subsection there shall be inserted the following subsection—

“(1A)
The reference in subsection (1) above to goods which are chargeable with a duty the requirement to pay which has not yet taken effect shall be construed as a reference to any goods which are warehoused or, in the application of that section in relation to a duty of excise, to any goods at a time, before the excise duty point for those goods, when they are chargeable with such a duty.”

Annotations

Commencement

I1: Sch. 2 para. 6 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).

Notes on Schedule 2

Commencement

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.