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Customs and Excise Management Act 1979

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Changes over time for: Section 96

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Version Superseded: 01/06/1997

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Status:

Point in time view as at 01/12/1992. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 96 is up to date with all changes known to be in force on or before 16 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

96 Deficiency in certain goods moved by pipe-line.U.K.

(1)This section applies where goods of any of the following descriptions, that is to say—

(a)goods which are chargeable with a duty which has not been paid;

(b)goods on which duty has been repaid or remitted in whole or in part; and

(c)goods on which drawback has been paid,

are moved by pipe-line, or notified to the proper officer as being goods to be moved by pipe-line, and are at any time thereafter found to be missing or deficient.

(2)In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may require the owner of the pipe-line or the proprietor of the goods to pay immediately in respect of the missing goods, or in respect of the whole or any part of the deficiency, as they see fit, the amount of the duty unpaid or repaid thereon or, as the case may be, an amount equal to the drawback paid thereon.

(3)If, on the written demand of an officer, any person refuses to pay any sum which he is required to pay under subsection (2) above he shall in addition be liable on summary conviction to a penalty of double that sum.

(4)For the purposes of this section any absence or deficiency in the case of goods moved by a pipe-line used for the importation or exportation of goods shall be deemed to have taken place within the United Kingdom unless the contrary is shown.

(5)This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts.

[F1(6)The preceding provisions of this section so far as they have effect for—

(a)fixing the excise duty point for any goods chargeable with a duty of excise; or

(b)determining the person on whom any liability to pay any such duty is to fall,

shall have effect subject to the provisions of any regulations under section 1 of the Finance (No. 2) Act 1992; and, accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section.]

Textual Amendments

F1S. 96(6) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para.5; S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

Modifications etc. (not altering text)

C1S. 96 restricted (1.6.1997) by 1994 c. 9, s. 12A (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2

C2S. 96(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C3S. 96(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 96(1)(a) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

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