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Customs and Excise Management Act 1979

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Changes over time for: Paragraph 3

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Version Superseded: 13/09/2018

Status:

Point in time view as at 06/04/2018.

Changes to legislation:

Customs and Excise Management Act 1979, Paragraph 3 is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F13(1)The Commissioners must take reasonable steps to give written notice of the detention of any thing, and of the grounds for the detention, to any person who to their knowledge was, at the time of the detention, the owner or one of the owners of the thing.U.K.

(2)But notice need not be given under sub-paragraph (1) if the detention occurred in the presence of—

(a)the person whose offence or suspected offence occasioned the detention,

(b)the owner or any of the owners of the thing detained or any servant or agent of such an owner, F2...

[F3(ba)a person who has (or appears to have) possession or control of the thing being detained,]

(c)in the case of any thing detained on [F4or from] a ship or aircraft, the master or commander][F5, or

(d)in the case of any thing detained on or from a vehicle, the driver of the vehicle.]

Textual Amendments

F1Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)

F2Word in Sch. 2A para. 3(2)(b) omitted (with effect in accordance with s. 175(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 175(3)(a)

F3Sch. 2A para. 3(2)(ba) inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24),s. 175(3)(a)

F4Words in Sch. 2A para. 3(2)(c) inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(3)(b)

F5Sch. 2A para. 3(2)(d) and word inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(3)(c)

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