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Customs and Excise Management Act 1979

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Changes over time for: Paragraph 19

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Changes to legislation:

Customs and Excise Management Act 1979, Paragraph 19 is up to date with all changes known to be in force on or before 09 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

[F119(1)This paragraph applies where—U.K.

(a)a thing is seized at a revenue trader's premises,

(b)the thing is liable to forfeiture under the customs and excise Acts, and

(c)without the permission of a proper officer of Revenue and Customs, the thing is removed from the trader's premises, or otherwise disposed of, by any person.

(2)The Commissioners may seize as liable to forfeiture goods of equivalent value to the thing from the revenue trader's stock.

(3)For the purposes of this paragraph, a revenue trader's premises include any premises used to hold or store anything for the purposes of the revenue trader's trade, regardless of who owns or occupies the premises.]

Textual Amendments

F1Sch. 3 paras. 18, 19 and cross-heading inserted (with effect in accordance with s. 130(2) of the amending Act) by Finance Act 2021 (c. 26), s. 130(1)

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