OpenLegislation

Paragraph 125 I1I2

(1)

Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows.

(2)

In subsection (1), after “reliefs from” insert “ excise ”.

(3)

In subsection (2)—

(a)

after “payment of” insert “ excise ”, and

(b)

after “by way of” insert “ excise ”.

(4)

Omit subsection (3).

(5)

In subsection (4)(a), omit “or any Community relief”.

(6)

In subsection (5)—

(a)

omit the definition of “Community relief”, and

(b)

for the definition of “duty” substitute—

““excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.

(7)

In the heading, after “reliefs from” insert “ excise ”.

Annotations

Commencement

I1

Sch. 7 para. 125 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

Sch. 7 para. 125 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)