Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 108
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/07/2005
Status:
Point in time view as at 01/01/1996. This version of this provision has been superseded.
Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Customs and Excise Management Act 1979, Section 108 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
108 Making of entries.U.K.
(1)Where by or under the revenue trade provisions of the customs and excise Acts any person is required to make entry of any premises or article—
(a)the entry shall be made in such form and manner and contain such particulars; and
(b)the premises or article shall be, and be kept, marked in such manner,
as the Commissioners may direct.
(2)No entry shall be valid unless the person by whom it was made—
(a)had at the time of its making attained the age of 18 years; and
(b)was at that time and is for the time being a true and real owner of the trade in respect of which the entry was made.
(3)Where any person required to make entry is a body corporate—
(a)the entry shall be signed by a director, general manager, secretary or other similar officer of the body and, except where authority for that person to sign has been given under the seal of the body, shall be made under that seal; and
(b)both the body corporate and the person by whom the entry is signed shall be liable for all duties charged in respect of the trade to which the entry relates.
(4)If any person making entry of any premises or article contravenes or fails to comply with any direction of the Commissioners given under this section with respect thereto, [his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Yn ôl i’r brig