Paragraph 4

Tax shall not be charged on any supply or importation taking place before 1st April 1973.

Notwithstanding anything in section 4 or 5 of this Act or in section 5 of the M1Customs and Excise Management Act 1979 as applied by section 24 of this Act, goods of which entry is made under section 37 of the Customs and Excise Management Act 1979 shall be treated for the purposes of this paragraph as imported on the date on which entry is so made, except that if the entry is for warehousing the goods shall be treated for the purposes of this paragraph as imported on the date on which they are removed from warehouse.