SCHEDULE 9 Excise Duty Amendments Connected with Withdrawal from EU

SCHEDULE 9 Excise Duty Amendments Connected with Withdrawal from EU

Section 50

Customs and Excise Management Act 1979

1

The Customs and Excise Management Act 1979 is amended as follows.

2

In section 101 (excise licences), in subsection (4), after “the Customs and Excise Acts 1979†insert “or made by regulations under section 45 of the Taxation (Cross-border Trade) Act 2018â€.

3

(1)     Section 157 (bonds and security) is amended as follows.

(2)     Omit subsection (1A).

(3)     In subsection (2)—

(a)     in paragraph (a), for the words from “either†to “United Kingdom†substitute “on behalf of Her Majestyâ€, and

(b)     omit the sentence after paragraph (c).

(4)     In consequence of the amendments made by this paragraph, in section 27 of the Finance Act 2000, omit subsections (3), (5) and (6).

Hydrocarbon Oil Duties Act 1979

4

The Hydrocarbon Oil Duties Act 1979 is amended as follows.

5

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