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Legislation

Finance Act 2014

Crossheading Excise and customs duties: general

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Section 101 Goods carried as stores
Section 102 Penalties under section 26 of FA 2003: extension to excise duty

Excise and customs duties: general
Goods carried as stores

Section 101 | Goods carried as stores

From legislation.gov.uk

Schedule 21 contains provision about goods shipped or carried as stores on ships or aircraft.