Section 118B of CEMA 1979
This section has no associated Explanatory Memorandum
3.—(1) Section 118B of CEMA 1979 (duty of revenue traders and others to furnish information and produce documents)(1) is applied with the following modification.
(2) In subsection (3)(b), for “section 118A above” substitute “regulations made under section 8M or 8N of the Tobacco Products Duty Act 1979”.
(1)
Section 118B was added by paragraph 1 of Schedule 5 to the Finance Act 1991 and amended by paragraph 3 of Schedule 2 to the Finance Act 1997 (c. 16).