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Customs and Excise Management Act 1979

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Changes over time for: Section 107

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Changes to legislation:

Customs and Excise Management Act 1979, Section 107 is up to date with all changes known to be in force on or before 29 October 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

107 Power to require person carrying on excise licence trade to display sign.U.K.

(1)The Commissioners may require any person holding an excise licence to carry on any trade to affix to and maintain on the premises in respect of which the licence is granted, in such form and manner and containing such particulars as they may direct, a notification of the person to whom and the purpose for which the licence is granted.

(2)If any person contravenes or fails to comply with any requirement made or direction given under this section [F1his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

(3)If any person not duly licensed to carry on an excise licence trade affixes to any premises any sign or notice purporting to show that he is so licensed [F2his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

Textual Amendments

F1Words in s. 107(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 6(1) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

F2Words in s. 107(3) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 6(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

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