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Customs and Excise Management Act 1979

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Changes over time for: Section 101

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Version Superseded: 31/12/2020

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Point in time view as at 01/01/1996. This version of this provision has been superseded. Help about Status

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Customs and Excise Management Act 1979, Section 101 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

101 Excise licences.U.K.

(1)An excise licence shall be in such form and contain such particulars as the Commissioners may direct and, subject to the provisions of any enactment relating to the licence or trade in question, may be granted by the proper officer on payment of [F1any appropriate duty].

(2)An excise licence for the carrying on of a trade shall be granted in respect of one set of premises only, but a licence for the same trade may be granted to the same person in respect of each of two or more sets of premises.

(3)Where an excise licence trade is carried on at any set of premises by two or more persons in partnership, then, subject to the provisions of any enactment relating to the licence or trade in question, not more than one licence shall be required to be [F2held] by those persons in respect of those premises [F3at any one time].

(4)Without prejudice to any other requirement as to the production of licences contained in the Customs and Excise Acts 1979, if any person who is the holder of an excise licence to carry on any trade or to manufacture or sell any goods fails to produce his licence for examination within [F4one month] after being so requested by an officer [F4his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).].

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