Paragraph 101 I1I2
In section 134 (drawback and allowance on goods damaged or destroyed after shipment), at the beginning insert—
“(A1)This section applies only for the purposes of excise duty.”
Annotations
Commencement
- I1
Sch. 7 para. 101 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 7 para. 101 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)