Finance Act 1984

15Extension to certain Community reliefs of power to make supplementary provision

(1)Section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (orders providing for personal reliefs from duties etc.) shall be amended as provided by subsections (2) to (5) below.

(2)After subsection (1) there shall be inserted the following subsection—

“(1A)The Commissioners may by order make provision supplementing any Community relief, in such manner as they think necessary or expedient.”.

(3)In subsection (3)(a), after the word " provides " there shall be inserted the words " , or any Community relief, ".

(4)In subsection (3)(b), after the word " may " there shall be inserted the words " , in relation to any relief conferred by order made under this section, ".

(5)In subsection (4) there shall be inserted at the appropriate place—

• “' Community relief' means any relief which is conferred by a Community instrument and is of a kind, or of a kind similar to that, which could otherwise be conferred by order made under this section ;”.

(6)In section 17 of the [1979 c. 3.] Customs and Excise Duties (General Reliefs) Act 1979 (parliamentary control of orders and regullations), in subsection (4), after the figure " 13 " there shall be inserted " (1) ".

(7)In the [1979 c. 58.] Isle of Man Act 1979—

(a)in section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (3), the words " or under any Community instrument" shall be inserted after the words " imported goods) " and the words " or under the Community instrument in question " shall be added at the end ; and

(b)in section 9 (removal of goods from United Kingdom to Isle of Man), in subsection (5), the words " or under any Community instrument " shall be added at the end.

(8)This section shall be deemed to have come into force on 31st March 1984.