A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 2 Amendment of the A New Tax System (Luxury Car Tax) Act 1999
177 At the end of section 13-20
(2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the luxury car tax has been paid.