Paragraph 104 I1 I2

(1)

Section 137 (recovery of duties and calculation of duties, drawbacks, etc) is amended as follows.

(2)

In subsection (1), omit “customs or”.

(3)

In subsection (2)—

(a)

for “Any duty,” substitute “ Any excise duty or ”, and

(b)

after “or rebate” insert “ in relation to excise duty ”.

(4)

In the heading, after “of”, in both places, insert “ excise ”.

Annotations

I1: Sch. 7 para. 104 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2: Sch. 7 para. 104 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)