SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 3Amendments of other enactments

Customs and Excise Duties (General Reliefs) Act 1979

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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 ”.