Page:Customs and Excise Management Act 1979.pdf/129

Rh SCHEDULE 4 Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder 1. Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2. Isle of Man Act 1958 2. In section 2(1) of the Isle of Man Act 1958 the words from “shall not be paid” to “but” shall be omitted. Diplomatic Privileges Act 1964 3. In section 2 of the Diplomatic Privileges Act 1964, after subsection (5) there shall be inserted the following subsection—
 * “(5A) The reference in Article 36 to customs duties shall be construed as including a reference to excise duties chargeable on goods imported into the United Kingdom.”

Provisional Collection of Taxes Act 19641968 [sic] 4. In section 3 of the Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—
 * “(2A) Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.”.