Finance Act 2005
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Amendment of section 109 (warehousing) of Finance Act 2001. |
91.— Section 109 of the Finance Act 2001 , is amended by inserting the following after subsection (7): | |
“(8) Excisable goods shall not be considered as having departed from a suspension arrangement until they have been removed from the warehouse where they are held under such an arrangement. | ||
(9) This section does not apply to coal within the meaning of section 94 of the Finance Act 1999 .”. |