147U.K.Part 3 of the Finance Act 2003 (taxes and duties on importation and exportation: penalties) is amended as follows.
Commencement Information
I1Sch. 7 para. 147 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 147 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)