Paragraph 99 I1I2
(1)
Section 131 (enforcement of bond in respect of goods removed without payment of duty) is amended as follows.
(2)
For “payment of duty” substitute “ payment of excise duty ”.
(3)
Omit “ship, aircraft,”.
(4)
In the heading, after “payment of” insert “ excise ”.
Annotations
Commencement
- I1
Sch. 7 para. 99 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 7 para. 99 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)