75 Reference documents: amount of import duty
Finance Act 2022 (2022 c 3) | Legislation

75  Reference documents: amount of import duty

After section 32 of TCTA 2018 insert—

“32A Reference documents

(1)     This section applies where regulations made under any of sections 8 to 19 make provision by reference to a document.

(2)     The reference is to be construed—

(a)

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