home | news | site index

CUSTOMS AND EXCISE	FINANCE BILL 2000
	CLAUSE 29

CLAUSE 29: CORRECTION OF REFERENCE

SUMMARY

1. This amendment corrects an error in a reference to European Community legislation in Section 127 subsection 1(b) of the Finance Act 1999.

DETAILS OF THE AMENDMENT

2. Section 127 of the Finance Act 1999 provides traders with an entitlement to claim interest where repayments of customs duty are made late. This amendment corrects an error in a reference to European Community legislation in subsection 1(b). The word ‘Commission’ replaces the word ‘Council’ before "Regulation 2454/93".

© Crown Copyright | home