Customs and Excise Management Act 1979
1979 c. 2
An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.
Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)
Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)
Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)
Act amended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para 9 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3)
Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
Act extended by S.I. 1985/910, reg. 3(1)
Act extended by S.I. 1988/1657, reg. 4(2)
Act modified by S.I. 1990/2167, art. 5
Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)
Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)
Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)
Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).
Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))
Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)
Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)
Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)
Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)
Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)
Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)
Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)
Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))
Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)
Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2
Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))
Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))
Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))
Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))
Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)
Act modified (1.8.2004) by The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740), reg. 16(5)
Act applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), reg. 13(3) (with reg. 1(2))
Act: power to modify conferred by 1979 c. 7, s. 8V(4) (as inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 47(1))
Act: power to apply conferred (13.1.2018) by Finance Act 2017 (c. 10), ss. 54(3), 61(1); S.I. 2018/32, reg. 2
Act wholly in force on 1.4.1979, see s. 178(3)