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Sch. 4

5. In section 3(3) of the 1968 c. 2.Provisional Collection of Taxes Act 1968, after the words “duty of excise” there shall be inserted the words “then—

(a) where it is a duty of excise charged otherwise than on goods; or

(b) where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom;”.

Consular Relations Act 1968

6. In section 1 of the 1968 c. 18.Consular Relations Act 1968, after subsection (8) there shall be inserted the following subsection—

“(8A) The references in Articles 50 and 62 to customs duties shall be construed as including references to excise duties chargeable on goods imported into the United Kingdom.”

7. In section 5 of the Consular Relations Act 1968, after subsection (1) there shall be inserted the following subsection—

“(1A) In subsection (1)(b) of this section the expression “the law relating to customs”, to the extent that it refers to the law relating to duties on goods, refers to the law relating to duties (whether of customs or excise) for the time being chargeable on goods imported into the United Kingdom.”

Misuse of Drugs Act 1971

8. In section 12(1)(b) of the 1971 c. 38.Misuse of Drugs Act 1971, after the words “the Customs and Excise Act 1952” there shall be inserted the words “or under section 50, 68 or 170 of the Customs and Excise Management Act 1979”.

Finance Act 1972

9. In section 17 of the 1972 c. 41.Finance Act 1972, after subsection (1) there shall be inserted the following subsection—

“(1A) Section 125(3) of the Customs and Excise Management Act 1979 shall have effect in its application by virtue of subsection (1) of this section as if the reference to subsections (1) and (2) of that section included a reference to section 11 of this Act.”

10. In section 17 of the Finance Act 1972, for subsection (2) there shall be substituted the following subsection—

“(2) The following provisions of the Customs and Excise Management Act 1979 shall be excepted from the enactments which are to have effect as mentioned in subsection (1) of this section, that is to say—

(a) section 43(5) (re-importation);

(b) section 125(1) and (2) (valuation of goods imported);

(c) section 126 (charge of duty on manufactured or composite imported articles);

(d) section 127(1)(b) (declaration as to duty payable); and

(e) section 174 (Isle of Man).”