Excise Act 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL  

SECTION 77K   77K   CRUDE OIL AND CONDENSATE MAY ATTRACT MORE THAN ONE EXCISE DUTY  


The fact that excise duty attaches to stabilised crude petroleum oil or to condensate under item 20 or 21of the Schedule to the Excise Tariff Act 1921 does not prevent further excise duty attaching to that oil or that condensate under item 10 of that Schedule .



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