110 Removal of goods: application of section 95 of CEMA 1979
Finance (No 2) Act 2023 (2023 c 30) | Legislation

110  Removal of goods: application of section 95 of CEMA 1979

(1)     Section 95 of CEMA 1979 (deficiency in goods occurring in course of removal from warehouse without payment of duty) is amended as follows.

(2)     After subsection (1) insert—

“(1´¡)

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