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Customs and Excise Management Act 1979

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Version Superseded: 18/04/2005

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Point in time view as at 01/01/1996. This version of this provision has been superseded.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

Changes to legislation:

Customs and Excise Management Act 1979, Section 8 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

8 Exercise of powers and performance of duties.U.K.

(1)Any act or thing required or authorised by or under any enactment to be done by the Commissioners or any of them may be done—

(a)by any one or more of the Commissioners; or

[F1(b)any officer or other person acting under the authority of the Commissioners]

[F2and any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified.]

(2)Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.

(3)Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.

Textual Amendments

F1S. 8(1)(b) substituted for s. 8(1)(b)(c) by Finance Act 1982 (c. 39, SIF 40:1), s. 12

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