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Changes over time for: Section 75A
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Version Superseded: 13/09/2018
Status:
Point in time view as at 17/02/2011. This version of this provision has been superseded.
Status
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Changes to legislation:
Customs and Excise Management Act 1979, Section 75A 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.
Changes to Legislation
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[75A Records relating to importation and exportation.U.K.
(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which [for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act]] shall keep such records as the Commissioners may require.
(2)The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.
(3)The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
(4)The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.
(5)The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.
(6)A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)in criminal proceedings in Northern Ireland, except in accordance with [Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.].
Textual Amendments
Modifications etc. (not altering text)
Yn ôl i’r brig