Finance Act 2007
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PART 2 Excise | ||
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Amendment of section 144 (power to deal with seizures, before and after condemnation) of Finance Act 2001. |
57.— Section 144 of the Finance Act 2001 is amended by substituting the following for subsection 3(b): | |
“(b) if the thing seized is in the opinion of the Commissioners of a perishable or hazardous nature or is tobacco products, sell or destroy it.”. |