[16 Application of customs enactments]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[16  Application of customs enactments]

[(1)     The provision made by or under—

(a)     the Customs and Excise Acts 1979 (as defined in the Management Act), and

(b)     the other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United

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