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Customs and Excise Management Act 1979

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Changes over time for: Section 100J

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Version Superseded: 01/04/2010

Status:

Point in time view as at 26/11/2005. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 100J is up to date with all changes known to be in force on or before 17 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

F1100J Contravention of regulations etc.U.K.

If any person contravenes any provision of registered excise dealers and shippers regulations or fails to comply with any condition or restriction which the Commissioners impose upon him under section 100G above or by or under any such regulations, [F2his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes any provision of any such regulations, or fails to comply with any such condition or restriction, shall be liable to forfeiture.].

Textual Amendments

F1Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch. 4

F2Words in s. 100J substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 4 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

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