76Minister may limit use of modulated ACP, AMTP or ASP investment credit

#### 76 Minister may limit use of modulated ACP, AMTP or ASP investment credit (1) The Minister may, by notice in writing, declare that, with effect from the date of publication of that notice, and for the period specified in that notice: (a) any duty credit that is modulated ACP, AMTP or ASP investment credit in the ACIS ledger on that date; or (b) any modulated ACP, AMTP or ASP investment credit entered in the ledger after that date; may only be used: (c) as credit in respect of motor vehicles entered under item 41E of Schedule 4 to the Tariff; or (ca) by applying it in accordance with paragraph 74A(1)(b) against an earlier payment of duty on the importation of eligible imports; or (d) as a set‑off against a liability under the ACIS (Unearned Credit Liability) Act 1999. (2) If the Minister makes a declaration, any duty credit to which it applies can only be used as specified in the declaration. (3) The Minister’s notice must be tabled in both Houses of Parliament within 15 sitting days after the day on which the notice was made.