Page:Customs and Excise Management Act 1979.pdf/131

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11. In section 27 of the Finance Act 1972, for subsection (1) (as originally enacted) there shall be substituted the following subsection—
 * “(1) Where imported goods subject to a duty of customs or excise or a duty of customs and a duty of excise are supplied while warehoused, the supply shall be disregarded for the purposes of this Part of this Act if the goods are supplied before payment of the duty to which they are subject or, where they are subject to a duty of customs and a duty of excise, of the duty of excise.”

Table of textual amendments 12. In the enactments specified in the following Table, for so much of the provision in column 1 as is specified in column 2 there shall be substituted the words in column 3. TABLE