http://www.legislation.gov.uk/ukpga/1979/2/introduction/2018-03-14Customs and Excise Management Act 1979An 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.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2018-03-14 Customs and Excise Management Act 19791979 c. 2An 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.[22nd February 1979]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. 5Act wholly in force on 1.4.1979, see s. 178(3)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. 2Act 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 (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 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 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
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<ukm:UnappliedEffect AffectingNumber="733" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-fe2fbe45c1d6b78680edee47a8ea5eff" EffectId="key-fe2fbe45c1d6b78680edee47a8ea5eff" AffectedNumber="2" Type="applied (with modifications)" RequiresApplied="false" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 147" AffectingProvisions="reg. 54(5)(6)" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectingEffectsExtent="E+W+S+N.I." Row="1028" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="1979" AffectingYear="2020">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-147" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147">s. 147</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" RequiresApplied="false" EffectId="key-8584b95361bccf2034b58dbaf4f0bf39" AffectedProvisions="s. 148(1)" AffectedNumber="2" Type="applied (with modifications)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-11-24T11:22:35Z" AffectingNumber="733" Row="1084" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-8584b95361bccf2034b58dbaf4f0bf39" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedYear="1979" AffectingYear="2020" AffectedExtent="E+W+S+N.I." AffectingProvisions="reg. 54(5)(6)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-148-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/148/1">s. 148(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="1159" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedYear="1979" AffectingProvisions="reg. 54(5)(6)" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 150" AffectingYear="2020" AffectingNumber="733" URI="http://www.legislation.gov.uk/id/effect/key-7f3cabb9d6e29b9070a05a8f5aeb429a" Modified="2023-11-24T11:22:35Z" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" EffectId="key-7f3cabb9d6e29b9070a05a8f5aeb429a" Type="applied (with modifications)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-150" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150">s. 150</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" AffectedProvisions="s. 151" AffectingEffectsExtent="E+W+S+N.I." Type="applied (with modifications)" AffectedNumber="2" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectingYear="2020" AffectingProvisions="reg. 54(5)(6)" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2023-11-24T11:22:35Z" AffectingNumber="733" Row="1217" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-3b01a96245b271dab65083ff0e690b46" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-3b01a96245b271dab65083ff0e690b46" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-151" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/151">s. 151</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-ec2d6ed5c83e4d495803eceb31b8b0c8" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-ec2d6ed5c83e4d495803eceb31b8b0c8" AffectingNumber="733" AffectingProvisions="reg. 54(5)(6)" AffectedNumber="2" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedExtent="E+W+S+N.I." AffectingYear="2020" Type="applied (with modifications)" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="s. 152" Row="1274" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-152" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/152">s. 152</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-ac68c9532fbc14d00551070e9b2a8c22" Modified="2023-11-24T11:22:35Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2020" Type="applied (with modifications)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-ac68c9532fbc14d00551070e9b2a8c22" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectedExtent="E+W+S+N.I." AffectingProvisions="reg. 54(5)(6)" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" Row="1339" AffectedYear="1979" AffectingNumber="733" AffectedProvisions="s. 154" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedNumber="2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-154" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/154">s. 154</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedNumber="2" Row="1397" AffectedProvisions="s. 155" AffectingProvisions="reg. 54(5)(6)" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" EffectId="key-5c59d7a3875569d0cef271577bf90bdf" AffectingNumber="733" AffectedYear="1979" AffectingYear="2020" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-5c59d7a3875569d0cef271577bf90bdf" AffectingEffectsExtent="E+W+S+N.I." Modified="2023-11-24T11:22:35Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" Type="applied (with modifications)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-155" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/155">s. 155</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedProvisions="s. 170(3)(b)" Modified="2023-11-24T11:22:35Z" AffectedNumber="2" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2020" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="733" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-65f8334512273cb5f923f4cd7f4cccc6" Type="modified" AffectingClass="UnitedKingdomStatutoryInstrument" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectingProvisions="reg. 55(3)(4)" AffectedYear="1979" EffectId="key-65f8334512273cb5f923f4cd7f4cccc6" Row="1509">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-170-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3/b">s. 170(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-55-3" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/55/3">reg. 55(3)</ukm:Section>
<ukm:Section Ref="regulation-55-4" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/55/4">(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 171(4)" AffectedExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectingNumber="733" Type="excluded" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2020" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-69cc1fcee55e3f77237320c72c517285" RequiresApplied="false" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="1551" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" URI="http://www.legislation.gov.uk/id/effect/key-69cc1fcee55e3f77237320c72c517285" Modified="2023-11-24T11:22:35Z" AffectingProvisions="reg. 50(4)" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-171-4" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4">s. 171(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-50-4" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/50/4">reg. 50(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2023" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedProvisions="s. 95(1A)(1B)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="inserted" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingProvisions="s. 110(2)" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedYear="1979" Row="136" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" RequiresApplied="true" Modified="2024-04-22T10:25:03Z">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectedProvisions="s. 95(2)" AffectingProvisions="s. 110(3)" Type="words inserted" RequiresApplied="true" AffectingYear="2023" AffectedNumber="2" AffectedYear="1979" EffectId="key-c8434260025d665a96bdafa75de360e8" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-c8434260025d665a96bdafa75de360e8" Row="137" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-04-22T10:25:03Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingNumber="30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/2">s. 95(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/3">s. 110(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 1(1)" AffectingProvisions="Sch. 13 para. 22(2)" AffectingNumber="30" Row="619" Modified="2024-04-22T10:25:03Z" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-dceb4a4d1cf63f7daf95f1e3f922c0a3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" EffectId="key-dceb4a4d1cf63f7daf95f1e3f922c0a3" Type="words omitted" AffectingYear="2023" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" RequiresApplied="true">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-1-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1">s. 1(1)</ukm:Section>
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<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-22-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/22/2">para. 22(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectedProvisions="s. 1(1)" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2023" EffectId="key-c7d994243d270969ec99a182675ddcf4" AffectedClass="UnitedKingdomPublicGeneralAct" Row="620" AffectedNumber="2" Type="words omitted" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-c7d994243d270969ec99a182675ddcf4" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingNumber="30" Modified="2024-04-22T10:25:03Z" AffectingProvisions="Sch. 13 para. 22(3)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-1-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1">s. 1(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-22-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/22/3">para. 22(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="621" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" EffectId="key-855c0f525b791125c43982af3b8a8275" AffectingYear="2023" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 1(1)" AffectingProvisions="Sch. 13 para. 22(4)(a)" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" Modified="2024-04-22T10:25:03Z" AffectingNumber="30" URI="http://www.legislation.gov.uk/id/effect/key-855c0f525b791125c43982af3b8a8275" AffectedNumber="2" AffectedYear="1979" Type="word substituted">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-1-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1">s. 1(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-22-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/22/4/a">para. 22(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="622" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" EffectId="key-5b067e546ee816fb44a48fb3e84da688" AffectedProvisions="s. 1(1)" AffectedYear="1979" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Modified="2024-04-22T10:25:03Z" Type="words omitted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingYear="2023" URI="http://www.legislation.gov.uk/id/effect/key-5b067e546ee816fb44a48fb3e84da688" AffectingNumber="30" AffectingProvisions="Sch. 13 para. 22(4)(b)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-1-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1">s. 1(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-22-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/22/4/b">para. 22(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" Modified="2024-04-22T10:25:03Z" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 1(1)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedYear="1979" AffectingProvisions="Sch. 13 para. 22(4)(c)" AffectingYear="2023" Row="623" AffectingNumber="30" EffectId="key-a5cf5e2a4f2a457bd4e080f480170d75" Type="words omitted" URI="http://www.legislation.gov.uk/id/effect/key-a5cf5e2a4f2a457bd4e080f480170d75">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-1-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1">s. 1(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-22-4-c" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/22/4/c">para. 22(4)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="words substituted" Modified="2024-04-22T10:25:03Z" Row="624" AffectedProvisions="s. 112(3)" AffectingProvisions="Sch. 13 para. 23(2)" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-59ab6ab3a00dde17b695a83811b9e5c5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-59ab6ab3a00dde17b695a83811b9e5c5" RequiresApplied="true" AffectingYear="2023">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-112-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/112/3">s. 112(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-23-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/23/2">para. 23(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-4ca2e48821f7a39859828c3642a2f770" Modified="2024-04-22T10:25:03Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 112(6)" AffectingProvisions="Sch. 13 para. 23(3)" AffectedNumber="2" EffectId="key-4ca2e48821f7a39859828c3642a2f770" RequiresApplied="true" Row="625" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2023" Type="words substituted">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-112-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/112/6">s. 112(6)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-23-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/23/3">para. 23(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-893e49fb5b3efe122ce0737a4124b881" Type="words substituted" AffectingProvisions="Sch. 13 para. 24" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" EffectId="key-893e49fb5b3efe122ce0737a4124b881" AffectingYear="2023" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" Row="626" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2" Modified="2024-04-22T10:25:03Z" AffectedProvisions="s. 113(6)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-113-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/113/6">s. 113(6)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-24" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/24">para. 24</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" Type="substituted" AffectingProvisions="Sch. 13 para. 25" AffectedNumber="2" AffectedYear="1979" AffectingNumber="30" Row="627" Modified="2024-04-22T10:25:03Z" EffectId="key-52958b95678b7ce479883b5625ec410c" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 136(5)(b)" URI="http://www.legislation.gov.uk/id/effect/key-52958b95678b7ce479883b5625ec410c" AffectingYear="2023" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-136-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/5/b">s. 136(5)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-25" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/25">para. 25</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-a5a7714d8a0c1fb294cbe5e7e97b7904" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Row="628" Type="words substituted" AffectedNumber="2" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 160(2)" AffectingProvisions="Sch. 13 para. 26(2)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" EffectId="key-a5a7714d8a0c1fb294cbe5e7e97b7904" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" RequiresApplied="true" AffectedYear="1979" AffectingNumber="30" Modified="2024-04-22T10:25:03Z">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2">s. 160(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/2">para. 26(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="2" AffectingProvisions="Sch. 13 para. 26(3)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Row="629" AffectingNumber="30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Modified="2024-04-22T10:25:03Z" AffectedProvisions="s. 160(2A)" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" EffectId="key-c67229d80252a277d2dba1f5c86db8a0">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1979" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" EffectId="key-319dff24578b023bb0a794e586b12b50" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="630" AffectingProvisions="Sch. 13 para. 27" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedProvisions="s. 178(2)" Modified="2024-04-22T10:25:03Z" AffectingNumber="30" URI="http://www.legislation.gov.uk/id/effect/key-319dff24578b023bb0a794e586b12b50" AffectingClass="UnitedKingdomPublicGeneralAct" Type="words omitted" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-178-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/2">s. 178(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-27" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/27">para. 27</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="Sch. 3" AffectingURI="http://www.legislation.gov.uk/id/nisi/1999/2789" URI="http://www.legislation.gov.uk/id/effect/key-9a1c0e302bd4893f7a8852e35160af4f" AffectedExtent="E+W+S+N.I." Type="repealed" Modified="2021-11-12T15:33:15Z" AffectingEffectsExtent="N.I." Row="492" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 75A(6)(d)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" EffectId="key-9a1c0e302bd4893f7a8852e35160af4f" AffectingClass="NorthernIrelandOrderInCouncil" AffectingYear="1999" AffectedNumber="2" AffectingNumber="2789" Comments="treat as whole extent" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-75A-6-d" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75A/6/d">s. 75A(6)(d)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Criminal Evidence (Northern Ireland) Order 1999</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nisi/1999/2789/schedule/3">Sch. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nisi/1999/2789/schedule/2">Sch. 2</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/1999/2789/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectedProvisions="s. 118A(6)(f)" AffectingEffectsExtent="N.I." Row="670" AffectingProvisions="Sch. 3" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/nisi/1999/2789" AffectingNumber="2789" AffectingYear="1999" URI="http://www.legislation.gov.uk/id/effect/key-774247fcf344aa98ca1103208f626866" AffectedYear="1979" Comments="s. 118A(6)(f) previously repealed. Edit not required." AffectedNumber="2" AffectingClass="NorthernIrelandOrderInCouncil" EffectId="key-774247fcf344aa98ca1103208f626866" Type="words repealed" Modified="2021-11-12T15:33:15Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-118A-6-f" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/118A/6/f">s. 118A(6)(f)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Criminal Evidence (Northern Ireland) Order 1999</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nisi/1999/2789/schedule/3">Sch. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nisi/1999/2789/schedule/2">Sch. 2</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/1999/2789/article/1/2">art. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectedProvisions="s. 132" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="s. 11(3) s. 11(4) 139 Sch. 20 Pt. 1(2) Note" AffectedNumber="2" Type="repealed (prosp.)" Modified="2021-11-12T15:33:15Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-18f6ee17fdbc7f89aefa676042f5b1e8" AffectedYear="1979" AffectingYear="1999" Row="739" AffectingNumber="16" EffectId="key-18f6ee17fdbc7f89aefa676042f5b1e8">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-132" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/132">s. 132</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 1999</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-11-3" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/11/3">s. 11(3)</ukm:Section>
<ukm:Section Ref="section-11-4" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/11/4">s. 11(4)</ukm:Section>
<ukm:Section Ref="section-139" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139">139</ukm:Section>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-part-I-2" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/I/2" FoundRef="schedule-20-part-I">Pt. 1(2)</ukm:Section>
Note
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Type="word substituted" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingYear="2022" URI="http://www.legislation.gov.uk/id/effect/key-684b27c8b238006eb037111e7342a58d" EffectId="key-684b27c8b238006eb037111e7342a58d" AffectedNumber="2" AffectingProvisions="reg. 2(3)(a)" AffectedYear="1979" AffectedProvisions="s. 119 heading" Modified="2023-11-24T11:22:35Z" AffectingEffectsExtent="E+W+S+N.I." Row="34" AffectingNumber="109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AppliedModified="2022-04-19T21:29:30.42829+01:00" RequiresApplied="false">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="part-X-crossheading-general-provisions-relating-to-imported-goods" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/X/crossheading/general-provisions-relating-to-imported-goods">s. 119 heading</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-a" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/a">reg. 2(3)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2023-11-24T11:22:35Z" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingNumber="109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="378" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedProvisions="s. 63(2)" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." EffectId="key-e705762afdeff4e3f90fb0443601cec1" Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-e705762afdeff4e3f90fb0443601cec1" AffectingProvisions="reg. 2(2)(a)" AffectingYear="2022" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-63-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/63/2">s. 63(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-a" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/2/a">reg. 2(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" Type="words substituted" AffectedNumber="2" AffectedProvisions="s. 63(4)" AffectingYear="2022" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2023-11-24T11:22:35Z" EffectId="key-aa4fa3db307eb7b4b34350073020a729" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="reg. 2(2)(b)" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-aa4fa3db307eb7b4b34350073020a729" AffectedYear="1979" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." Row="379" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-63-4" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/63/4">s. 63(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-b" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/2/b">reg. 2(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="109" EffectId="key-7dc2f8aa051300cf1b245bd89b231c33" Row="382" AffectedYear="1979" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingEffectsExtent="E+W+S+N.I." AppliedModified="2022-04-19T21:29:30.42829+01:00" RequiresApplied="false" AffectedProvisions="s. 63(7)" Type="words inserted" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" URI="http://www.legislation.gov.uk/id/effect/key-7dc2f8aa051300cf1b245bd89b231c33" AffectedNumber="2" Modified="2023-11-24T11:22:35Z" AffectingYear="2022" AffectingProvisions="reg. 2(2)(c)(i)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-63-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/63/7">s. 63(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-c-i" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/2/c/i">reg. 2(2)(c)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2023-11-24T11:22:35Z" AffectedProvisions="s. 63(7)" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingProvisions="reg. 2(2)(c)(ii)" AffectingYear="2022" URI="http://www.legislation.gov.uk/id/effect/key-64eb9a08fbb370e4a00aed2fabb04117" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" Row="383" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." EffectId="key-64eb9a08fbb370e4a00aed2fabb04117" AffectingNumber="109" RequiresApplied="false" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-63-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/63/7">s. 63(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-2-c-ii" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/2/c/ii">reg. 2(2)(c)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 2(3)(b)(i)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedClass="UnitedKingdomPublicGeneralAct" Row="654" Type="words substituted" EffectId="key-a0167c84a8fef29d9dd7fa5c99a43d61" URI="http://www.legislation.gov.uk/id/effect/key-a0167c84a8fef29d9dd7fa5c99a43d61" AffectedProvisions="s. 119(1)" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedYear="1979" Modified="2023-11-24T11:22:35Z" AffectingNumber="109" RequiresApplied="false" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2022">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/1">s. 119(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-b-i" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/b/i">reg. 2(3)(b)(i)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-ec4bbeadfbcbad3a494b04ea50ec9996" AffectingYear="2022" AffectingProvisions="reg. 2(3)(b)(ii)" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-ec4bbeadfbcbad3a494b04ea50ec9996" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedProvisions="s. 119(1)" AppliedModified="2022-04-19T21:29:30.42829+01:00" RequiresApplied="false" Type="words substituted" Row="655" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." Modified="2023-11-24T11:22:35Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/1">s. 119(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/b/ii">reg. 2(3)(b)(ii)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingProvisions="reg. 2(3)(c)" Row="656" EffectId="key-9daa554c1cc5832fe1b0586999f3a685" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" RequiresApplied="false" AffectedProvisions="s. 119(2)" AffectingYear="2022" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2" AffectingClass="UnitedKingdomStatutoryInstrument" Type="omitted" URI="http://www.legislation.gov.uk/id/effect/key-9daa554c1cc5832fe1b0586999f3a685" AppliedModified="2022-04-19T21:29:30.42829+01:00" Modified="2023-11-24T11:22:35Z">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/2">s. 119(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-c" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/c">reg. 2(3)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingEffectsExtent="E+W+S+N.I." Row="657" AffectingNumber="109" AffectingProvisions="reg. 2(3)(d)" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedYear="1979" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" Type="words substituted" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingYear="2022" Modified="2023-11-24T11:22:35Z" EffectId="key-143d38efcf265c224383bd4414065a52" URI="http://www.legislation.gov.uk/id/effect/key-143d38efcf265c224383bd4414065a52" AffectedProvisions="s. 119(3)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/3">s. 119(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-d" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/d">reg. 2(3)(d)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" Row="658" URI="http://www.legislation.gov.uk/id/effect/key-dc5c58afa3e3b24dc7532c08bc5ce3c1" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-dc5c58afa3e3b24dc7532c08bc5ce3c1" Modified="2023-11-24T11:22:35Z" AffectingYear="2022" AffectedProvisions="s. 119(5)" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedNumber="2" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="omitted" AffectingProvisions="reg. 2(3)(e)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-5" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/5">s. 119(5)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-e" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/e">reg. 2(3)(e)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1979" AffectedProvisions="s. 119(6)" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-8f3f04ecd218636eea16dd7464303cd3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingProvisions="reg. 2(3)(e)" Type="omitted" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingNumber="109" AffectedNumber="2" Row="659" AffectingYear="2022" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-8f3f04ecd218636eea16dd7464303cd3" RequiresApplied="false">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/6">s. 119(6)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-e" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/e">reg. 2(3)(e)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectingNumber="109" RequiresApplied="false" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2022" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 2(3)(f)" AffectedNumber="2" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingEffectsExtent="E+W+S+N.I." Modified="2023-11-24T11:22:35Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 119(7)" Row="660" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" Type="inserted">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="words substituted" EffectId="key-866537b2053e58967c63fe1a8da518ed" AffectingProvisions="Sch. 26 para. 26(2)" AffectingEffectsExtent="E+W" Row="138" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2003" Modified="2023-11-24T11:22:35Z" AffectedProvisions="s. 21(6)" RequiresApplied="true" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="44" AffectedNumber="2" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-866537b2053e58967c63fe1a8da518ed" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2003/44" AppliedModified="2012-09-16T00:32:50.751+01:00">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-21-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/21/6">s. 21(6)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Criminal Justice Act 2003</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26">Sch. 26 </ukm:Section>
<ukm:Section Ref="schedule-26-paragraph-26-2" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26/paragraph/26/2">para. 26(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-280-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/280/3">s. 280(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-336-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">s. 336(3)</ukm:Section>
<ukm:Section Ref="section-336-4" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" EffectId="key-b71da18d0a5ca60247c1e55e5b345a1d" AffectingYear="2003" RequiresApplied="true" AffectedProvisions="s. 33(4)" Type="words substituted" AffectingProvisions="Sch. 26 para. 26(3)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2003/44" AffectingNumber="44" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-b71da18d0a5ca60247c1e55e5b345a1d" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-09-16T00:32:50.751+01:00" Row="207" AffectingEffectsExtent="E+W">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-33-4" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/33/4">s. 33(4)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Criminal Justice Act 2003</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26">Sch. 26 </ukm:Section>
<ukm:Section Ref="schedule-26-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-280-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/280/3">s. 280(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-336-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">s. 336(3)</ukm:Section>
<ukm:Section Ref="section-336-4" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="44" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 34(2)" AppliedModified="2012-09-16T00:32:50.751+01:00" URI="http://www.legislation.gov.uk/id/effect/key-28d99f768a0d931cd18039e5551b0bad" AffectedNumber="2" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2003" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="214" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2003/44" AffectingEffectsExtent="E+W" AffectingProvisions="Sch. 26 para. 26(4)(a)" RequiresApplied="true" AffectedYear="1979" Type="words substituted" Modified="2023-11-24T11:22:35Z" EffectId="key-28d99f768a0d931cd18039e5551b0bad">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-34-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/34/2">s. 34(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Criminal Justice Act 2003</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26">Sch. 26 </ukm:Section>
<ukm:Section Ref="schedule-26-paragraph-26-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26/paragraph/26/4/a">para. 26(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-280-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/280/3">s. 280(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-336-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">s. 336(3)</ukm:Section>
<ukm:Section Ref="section-336-4" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="44" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2003/44" AffectingProvisions="Sch. 26 para. 26(4)(b)" EffectId="key-791692fcc199dedc6c0afe216f91deb9" AffectedNumber="2" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AppliedModified="2012-09-16T00:32:50.751+01:00" Type="words substituted" AffectingYear="2003" AffectingEffectsExtent="E+W" Row="216" AffectedProvisions="s. 34(3)" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-791692fcc199dedc6c0afe216f91deb9" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/34/3">s. 34(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Criminal Justice Act 2003</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26">Sch. 26 </ukm:Section>
<ukm:Section Ref="schedule-26-paragraph-26-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/schedule/26/paragraph/26/4/b">para. 26(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-280-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/280/3">s. 280(3)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-336-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">s. 336(3)</ukm:Section>
<ukm:Section Ref="section-336-4" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-df30ddb01cec39fa4943b4126529f0d4" URI="http://www.legislation.gov.uk/id/effect/key-df30ddb01cec39fa4943b4126529f0d4" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" Row="311" AffectingYear="2021" Modified="2023-11-24T11:22:35Z" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="s. 50(4)(b)" AffectedNumber="2" AffectingNumber="922" Type="modified by S.I. 2019/600, reg 54(5)(6) (as inserted)" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. S.I. 2021/922 is superseded by The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021 (S.I. 2021/1146)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2021/922" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="reg. 32(c)" RequiresApplied="false">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-50-4-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/4/b">s. 50(4)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations 2021 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-32-c" URI="http://www.legislation.gov.uk/id/uksi/2021/922/regulation/32/c">reg. 32(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2021/922/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2021-08-09" Qualification="Other" OtherQualification="at 12:00 p.m."/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 50(4)(b)" AffectingTerritorialApplication="E+W+S+N.I." AffectedNumber="2" AffectingYear="2021" Modified="2023-11-24T11:22:35Z" EffectId="key-1591103aaa3c58aae376acef3035b402" Comments="commencement date of KO needs to be added/set to when SI 2019/600 comes into force" AffectingProvisions="reg. 32(c)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-1591103aaa3c58aae376acef3035b402" AffectingNumber="1146" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="1979" Row="312" AffectingURI="http://www.legislation.gov.uk/id/uksi/2021/1146" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" Type="modified by S.I. 2019/600, reg. 54(5)(6) (as inserted)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-50-4-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/4/b">s. 50(4)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-32-c" URI="http://www.legislation.gov.uk/id/uksi/2021/1146/regulation/32/c">reg. 32(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="reg. 32(a)" URI="http://www.legislation.gov.uk/id/effect/key-b589898671c44e9898f33dd1ed5504ee" EffectId="key-b589898671c44e9898f33dd1ed5504ee" Comments="commencement date of KO needs to be added/set to when SI 2019/600 comes into force - add details of amendment to modification note" AffectingYear="2021" Row="461" AffectedProvisions="s. 68(3)(b)" Modified="2023-11-24T11:22:35Z" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingClass="UnitedKingdomStatutoryInstrument" Type="amendment to earlier affecting provision S.I. 2019/600, reg. 54(1)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingNumber="1146" AffectingEffectsExtent="E+W+S+N.I." AffectingTerritorialApplication="E+W+S+N.I." RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/uksi/2021/1146">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-68-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/3/b">s. 68(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-32-a" URI="http://www.legislation.gov.uk/id/uksi/2021/1146/regulation/32/a">reg. 32(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-cbf26278aa4bdedba7338a3c83c5012e" RequiresApplied="true" Modified="2023-11-24T11:22:35Z" AffectingNumber="1146" AffectingYear="2021" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="s. 170(2)" AffectingProvisions="reg. 32(b)" AffectedNumber="2" Type="amendment to earlier affecting provision S.I. 2019/600, reg. 54(3)" AffectingTerritorialApplication="E+W+S+N.I." AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-cbf26278aa4bdedba7338a3c83c5012e" Comments="commencement date of KO needs to be added/set to when SI 2019/600 comes into force - add details of amendment to modification note" Row="1457" AffectingURI="http://www.legislation.gov.uk/id/uksi/2021/1146">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-170-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2">s. 170(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-32-b" URI="http://www.legislation.gov.uk/id/uksi/2021/1146/regulation/32/b">reg. 32(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Modified="2021-11-12T15:33:15Z" Row="714" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1981/35" Type="repealed" AffectedNumber="2" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectingProvisions="Sch. 19 Pt. 1 Note" AffectingYear="1981" URI="http://www.legislation.gov.uk/id/effect/key-877a0d4ee2cdee7b90a94fe70318b54a" AffectingNumber="35" AffectedProvisions="s. 119(2)" AffectedYear="1979" EffectId="key-877a0d4ee2cdee7b90a94fe70318b54a" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/2">s. 119(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 1981</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-part-I" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Pt. 1</ukm:Section>
Note
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="294"/>
<ukm:BodyParagraphs Value="232"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2018-03-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/introduction" RestrictEndDate="2018-11-22" RestrictStartDate="2018-01-13" RestrictExtent="E+W+S+N.I.">
<Title>Customs and Excise Management Act 1979</Title>
<Number>1979 c. 2</Number>
<LongTitle>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.</LongTitle>
<DateOfEnactment>
<DateText>
[22nd February 1979]
<CommentaryRef Ref="c14763581"/>
<CommentaryRef Ref="c14763591"/>
<CommentaryRef Ref="c14763601"/>
<CommentaryRef Ref="c14763611"/>
<CommentaryRef Ref="c14763621"/>
<CommentaryRef Ref="c14763631"/>
<CommentaryRef Ref="c14763641"/>
<CommentaryRef Ref="c14763651"/>
<CommentaryRef Ref="c14763661"/>
<CommentaryRef Ref="c14763671"/>
<CommentaryRef Ref="c14763681"/>
<CommentaryRef Ref="c14763691"/>
<CommentaryRef Ref="c14763701"/>
<CommentaryRef Ref="key-8a19a46737b472904e665c2989c45bba"/>
<CommentaryRef Ref="key-64479fe2b22b2d5a86984d9f92bd5d3a"/>
<CommentaryRef Ref="key-bf4123dbd72c19ea7ecfa730f7e21fc0"/>
<CommentaryRef Ref="key-9834005c4e20d778087e5aa2f274d386"/>
<CommentaryRef Ref="key-f51e38926dd8f23805bdbda7b22b8826"/>
<CommentaryRef Ref="key-86b9814df971c41ea2cfe20cd7a3958b"/>
</DateText>
</DateOfEnactment>
</PrimaryPrelims>
</Primary>
<Commentaries>
<Commentary id="c14763581" Type="C">
<Para>
<Text>
Act extended (
<Emphasis>prosp.</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/29" id="c00045" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="29">2002 c. 29</Citation>
,
<CitationSubRef id="c00046" CitationRef="c00045" URI="http://www.legislation.gov.uk/id/ukpga/2002/29/section/451/4" Operative="true" SectionRef="section-451-4">ss. 451(4)</CitationSubRef>
,
<CitationSubRef id="c00047" CitationRef="c00045" URI="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1/3" SectionRef="section-458-1-3">458(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763591" Type="C">
<Para>
<Text>
Act applied (E.W.N.I.) (31.3.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/528" id="c00048" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="528">S.I. 2002/528</Citation>
,
<CitationSubRef id="c00049" CitationRef="c00048" URI="http://www.legislation.gov.uk/id/uksi/2002/528/regulation/7/3" Operative="true" SectionRef="regulation-7-3">reg. 7(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763601" Type="C">
<Para>
<Text>
Act modified by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/53" id="c00050" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="53" Title="Car Tax Act 1983">Car Tax Act 1983 (c. 53, SIF 40:2)</Citation>
,
<CitationSubRef id="c00051" CitationRef="c00050" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/section/5/4" Operative="true" SectionRef="section-5-4">s. 5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763611" Type="C">
<Para>
<Text>
Act amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/53" id="c00052" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="53" Title="Car Tax Act 1983">Car Tax Act 1983 (c. 53, SIF 40:2)</Citation>
,
<CitationSubRef id="c00053" CitationRef="c00052" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
,
<CitationSubRef id="c00054" CitationRef="c00052" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/9" Operative="true" SectionRef="schedule-1-paragraph-9">Sch. 1 para 9</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/55" id="c00055" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Value Added Tax Act 1983">Value Added Tax Act 1983 (c. 55, SIF 40:2)</Citation>
,
<CitationSubRef id="c00056" CitationRef="c00055" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/24/1/3" Operative="true" SectionRef="section-24-1-3">s. 24(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763621" Type="C">
<Para>
<Text>
Act amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/60" id="c00057" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="60" Title="Police and Criminal Evidence Act 1984">Police and Criminal Evidence Act 1984 (c. 60, SIF 95)</Citation>
,
<CitationSubRef id="c00058" CitationRef="c00057" URI="http://www.legislation.gov.uk/id/ukpga/1984/60/section/114/1" Operative="true" SectionRef="section-114-1">s. 114(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763631" Type="C">
<Para>
<Text>
Act extended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/910" id="c00059" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="910">S.I. 1985/910</Citation>
,
<CitationSubRef id="c00060" CitationRef="c00059" URI="http://www.legislation.gov.uk/id/uksi/1985/910/regulation/3/1" Operative="true" SectionRef="regulation-3-1">reg. 3(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763641" Type="C">
<Para>
<Text>
Act extended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1988/1657" id="c00061" Class="UnitedKingdomStatutoryInstrument" Year="1988" Number="1657">S.I. 1988/1657</Citation>
,
<CitationSubRef id="c00062" CitationRef="c00061" URI="http://www.legislation.gov.uk/id/uksi/1988/1657/regulation/4/2" Operative="true" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763651" Type="C">
<Para>
<Text>
Act modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c00063" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c00064" CitationRef="c00063" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/5" Operative="true" SectionRef="article-5">art. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14763661" Type="I">
<Para>
<Text>Act wholly in force on 1.4.1979, see s. 178(3)</Text>
</Para>
</Commentary>
<Commentary id="c14763671" Type="C">
<Para>
<Text>
Act extended (E.W.)(1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/32" id="c00066" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="32">1986 c. 32</Citation>
,
<CitationSubRef id="c00067" CitationRef="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1986/32/section/36A/4/b" Operative="true" SectionRef="section-36A-4-b">s. 36A(4)(b)</CitationSubRef>
(as inserted (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/36" id="c00068" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="36">1993 c. 36</Citation>
,
<CitationSubRef id="c00069" CitationRef="c00068" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/20/1" Operative="true" SectionRef="section-20-1">s. 20(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2734" id="c00070" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2734">S.I. 1993/2734</Citation>
,
<CitationSubRef id="c00071" CitationRef="c00070" URI="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00072" CitationRef="c00070" URI="http://www.legislation.gov.uk/id/uksi/1993/2734/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14763681" Type="C">
<Para>
<Text>
Act extended (S.)(1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/41" id="c00073" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="41">1987 c. 41</Citation>
,
<CitationSubRef id="c00074" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1987/41/section/40/A/3" Operative="true" SectionRef="section-40-A-3">s. 40(A)(3)</CitationSubRef>
(as inserted (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/36" id="c00075" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="36">1993 c. 36</Citation>
,
<CitationSubRef id="c00076" CitationRef="c00075" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/20/2" Operative="true" SectionRef="section-20-2">s. 20(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2734" id="c00077" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2734">S.I. 1993/2734</Citation>
,
<CitationSubRef id="c00078" CitationRef="c00077" URI="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00079" CitationRef="c00077" URI="http://www.legislation.gov.uk/id/uksi/1993/2734/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14763691" Type="C">
<Para>
<Text>
Act extended (E.W.S.)(1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/33" id="c00080" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="33">1988 c. 33</Citation>
,
<CitationSubRef id="c00081" CitationRef="c00080" URI="http://www.legislation.gov.uk/id/ukpga/1988/33/section/93F/4" Operative="true" SectionRef="section-93F-4">s. 93F(4)</CitationSubRef>
(as inserted (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/36" id="c00082" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="36">1993 c. 36</Citation>
,
<CitationSubRef id="c00083" CitationRef="c00082" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/35" Operative="true" SectionRef="section-35">s. 35</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2734" id="c00084" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2734">S.I. 1993/2734</Citation>
,
<CitationSubRef id="c00085" CitationRef="c00084" URI="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
,Sch.)
</Text>
</Para>
</Commentary>
<Commentary id="c14763701" Type="C">
<Para>
<Text>
Act extended (31.1.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3050" id="c00086" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3050">S.I. 1993/3050</Citation>
,
<CitationSubRef id="c00087" CitationRef="c00086" URI="http://www.legislation.gov.uk/id/uksi/1993/3050/regulation/22/2" Operative="true" SectionRef="regulation-22-2">reg. 22(2)</CitationSubRef>
.
</Text>
</Para>
<Para>
<Text>
Act restricted (1.11.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00088" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00089" CitationRef="c00088" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/18/1/8" Operative="true" SectionRef="section-18-1-8">s. 18(1)(8)</CitationSubRef>
(with
<CitationSubRef id="c00090" CitationRef="c00088" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00091" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00092" CitationRef="c00091" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00093" CitationRef="c00091" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
(with
<CitationSubRef id="c00094" CitationRef="c00091" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3" SectionRef="article-4-3">art. 4(3)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Act extended (3.2.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/37" id="c00095" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="37">1994 c. 37</Citation>
,
<CitationSubRef id="c00096" CitationRef="c00095" URI="http://www.legislation.gov.uk/id/ukpga/1994/37/section/18/5/c" Operative="true" SectionRef="section-18-5-c">s. 18(5)(c)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act extended (3.2.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/37" id="c00097" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="37">1994 c. 37</Citation>
,
<CitationSubRef id="c00098" CitationRef="c00097" URI="http://www.legislation.gov.uk/id/ukpga/1994/37/section/60/4/5" Operative="true" SectionRef="section-60-4-5">ss. 60(4)(5)</CitationSubRef>
,
<CitationSubRef id="c00099" CitationRef="c00097" URI="http://www.legislation.gov.uk/id/ukpga/1994/37/section/69/2" SectionRef="section-69-2">69(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act construed (3.5.1994) with Pt. I, Chapter III of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00100" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00101" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00102" CitationRef="c00101" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/4" Operative="true" SectionRef="section-20-4">s. 20(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act applied (with modifications) (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00103" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00104" CitationRef="c00103" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/40" SectionRef="section-40">s. 40</CitationSubRef>
,
<CitationSubRef id="c00105" CitationRef="c00103" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/6/paragraph/1/1" Operative="true" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act extended (E.W.) (3.2.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/37" id="c00106" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="37">1994 c. 37</Citation>
,
<CitationSubRef id="c00107" CitationRef="c00106" URI="http://www.legislation.gov.uk/id/ukpga/1994/37/section/60/4/5" Operative="true" SectionRef="section-60-4-5">ss. 60(4)(5)</CitationSubRef>
,
<CitationSubRef id="c00108" CitationRef="c00106" URI="http://www.legislation.gov.uk/id/ukpga/1994/37/section/69/2" SectionRef="section-69-2">69(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act extended (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/39" id="c00109" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="39">1995 c. 39</Citation>
,
<CitationSubRef id="c00110" CitationRef="c00109" URI="http://www.legislation.gov.uk/id/ukpga/1995/39/section/34/3" Operative="true" SectionRef="section-34-3">ss. 34(3)</CitationSubRef>
,
<CitationSubRef id="c00111" CitationRef="c00109" URI="http://www.legislation.gov.uk/id/ukpga/1995/39/section/53/2" SectionRef="section-53-2">53(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act extended (25.8.1996) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1996/1299" id="c00112" Class="NorthernIrelandOrderInCouncil" Year="1996" Number="1299">S.I. 1996/1299 (N.I. 9)</Citation>
,
<CitationSubRef id="c00113" CitationRef="c00112" URI="http://www.legislation.gov.uk/id/nisi/1996/1299/section/1/2" Operative="true" SectionRef="section-1-2">ss. 1(2)</CitationSubRef>
,
<CitationSubRef id="c00114" CitationRef="c00112" URI="http://www.legislation.gov.uk/id/nisi/1996/1299/section/55/4" SectionRef="section-55-4">55(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act restricted (27.2.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/7" id="c00115" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="7">1997 c. 7</Citation>
,
<CitationSubRef id="c00116" CitationRef="c00115" URI="http://www.legislation.gov.uk/id/ukpga/1997/7/section/4/1" SectionRef="section-4-1">s. 4(1)</CitationSubRef>
,
<CitationSubRef id="c00117" CitationRef="c00115" URI="http://www.legislation.gov.uk/id/ukpga/1997/7/schedule/paragraph/7" Operative="true" SectionRef="schedule-paragraph-7">Sch. para. 7</CitationSubRef>
(with
<CitationSubRef id="c00118" CitationRef="c00115" URI="http://www.legislation.gov.uk/id/ukpga/1997/7/section/11/2" SectionRef="section-11-2">s. 11(2)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Act construed (19.3.1997) with the gaming duty provisions of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00119" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00120" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00121" CitationRef="c00120" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15/2/4" Operative="true" SectionRef="section-15-2-4">s. 15(2)(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Act modified (E.W.N.I.) (1.3.1999) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/33" id="c00122" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="33">1998 c. 33</Citation>
,
<CitationSubRef id="c00123" CitationRef="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1998/33/section/21/4/5/7" Operative="true" SectionRef="section-21-4-5-7">s. 21(4)(5)(7)</CitationSubRef>
(with
<CitationSubRef id="c00124" CitationRef="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1998/33/section/28" SectionRef="section-28">s. 28</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/448" id="c00125" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="448">S.I. 1999/448</Citation>
,
<CitationSubRef id="c00126" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/uksi/1999/448/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
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
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00127" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
,
<CitationSubRef id="c00128" CitationRef="c00127" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4" Operative="true" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00129" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00130" CitationRef="c00129" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/10/1/2" Operative="true" SectionRef="section-10-1-2">s. 10(1)(2)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Act extended (14.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1974/6" id="c00131" Year="1974" Class="UnitedKingdomPublicGeneralAct" Number="6">1974 c. 6</Citation>
,
<CitationSubRef id="c00132" CitationRef="c00131" URI="http://www.legislation.gov.uk/id/ukpga/1974/6/section/1B/4" Operative="true" SectionRef="section-1B-4">s. 1B(4)</CitationSubRef>
(as inserted (14.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/24" id="c00133" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="24">2001 c. 24</Citation>
,
<CitationSubRef id="c00134" CitationRef="c00133" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/45" Operative="true" SectionRef="section-45">ss. 45</CitationSubRef>
,
<CitationSubRef id="c00135" CitationRef="c00133" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a" SectionRef="section-127-2-a">127(2)(a)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Act extended (14.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/6" id="c00136" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="6">1996 c. 6</Citation>
,
<CitationSubRef id="c00137" CitationRef="c00136" URI="http://www.legislation.gov.uk/id/ukpga/1996/6/section/30A/4" Operative="true" SectionRef="section-30A-4">s. 30A(4)</CitationSubRef>
(as inserted (14.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/24" id="c00138" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="24">2001 c. 24</Citation>
,
<CitationSubRef id="c00139" CitationRef="c00138" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/46" Operative="true" SectionRef="section-46">ss. 46</CitationSubRef>
,
<CitationSubRef id="c00140" CitationRef="c00138" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a" SectionRef="section-127-2-a">127(2)(a)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Act extended (14.12.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/24" id="c00141" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="24">2001 c. 24</Citation>
,
<CitationSubRef id="c00142" CitationRef="c00141" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/53/4" Operative="true" SectionRef="section-53-4">ss. 53(4)</CitationSubRef>
,
<CitationSubRef id="c00143" CitationRef="c00141" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a" SectionRef="section-127-2-a">127(2)(a)</CitationSubRef>
(with
<CitationSubRef id="c00144" CitationRef="c00141" URI="http://www.legislation.gov.uk/id/ukpga/2001/24/section/53/5/7" SectionRef="section-53-5-7">s. 53(5)(7)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-8a19a46737b472904e665c2989c45bba" Type="C">
<Para>
<Text>
Act extended (24.2.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/29" id="cpw8msu62-00007" Class="UnitedKingdomPublicGeneralAct" Year="2002" Number="29" Title="Proceeds of Crime Act 2002">Proceeds of Crime Act 2002 (c. 29)</Citation>
,
<CitationSubRef id="cpw8msu62-00008" CitationRef="cpw8msu62-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/29/section/451/4" SectionRef="section-451-4" Operative="true">ss. 451(4)</CitationSubRef>
,
<CitationSubRef id="cpw8msu62-00009" CitationRef="cpw8msu62-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1" SectionRef="section-458-1">458(1)(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/120" id="cpw8msu62-00011" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="120" Title="The Proceeds of Crime Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003">S.I. 2003/120</Citation>
,
<CitationSubRef id="cpw8msu62-00012" CitationRef="cpw8msu62-00011" URI="http://www.legislation.gov.uk/id/uksi/2003/120/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="cpw8msu62-00013" CitationRef="cpw8msu62-00011" URI="http://www.legislation.gov.uk/id/uksi/2003/120/schedule" SectionRef="schedule">Sch.</CitationSubRef>
(with
<CitationSubRef id="cpw8msu62-00014" CitationRef="cpw8msu62-00011" URI="http://www.legislation.gov.uk/id/uksi/2003/120/article/3" SectionRef="article-3">arts. 3</CitationSubRef>
,
<CitationSubRef id="cpw8msu62-00015" CitationRef="cpw8msu62-00011" URI="http://www.legislation.gov.uk/id/uksi/2003/120/article/4" SectionRef="article-4">4</CitationSubRef>
) (as amended (20.2.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/333" id="cpw8msu62-00016" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="333">S.I. 2003/333</Citation>
, art. 14)
</Text>
</Para>
</Commentary>
<Commentary id="key-bf4123dbd72c19ea7ecfa730f7e21fc0" Type="C">
<Para>
<Text>
Act modified (1.8.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/1740" id="cpwca97t2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="1740" Title="The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004">The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740)</Citation>
,
<CitationSubRef id="cpwca97t2-00008" CitationRef="cpwca97t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2004/1740/regulation/16/5" SectionRef="regulation-16-5" Operative="true">reg. 16(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-64479fe2b22b2d5a86984d9f92bd5d3a" Type="C">
<Para>
<Text>
Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c0quxydy3-00010" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="c0quxydy3-00011" CitationRef="c0quxydy3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1" SectionRef="schedule-1" Operative="true">Sch. 1</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/201" id="c0quxydy3-00012" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="201" Title="The Finance Act 2004 (Duty Stamps) (Appointed Day) Order 2006">S.I. 2006/201</Citation>
,
<CitationSubRef id="c0quxydy3-00013" CitationRef="c0quxydy3-00012" URI="http://www.legislation.gov.uk/id/uksi/2006/201/article/2" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-9834005c4e20d778087e5aa2f274d386" Type="C">
<Para>
<Text>
Act applied (15.2.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/41" id="c110bw7f3-00017" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="41" Title="The Fluorinated Greenhouse Gases Regulations 2008">The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41)</Citation>
,
<CitationSubRef id="c110bw7f3-00018" CitationRef="c110bw7f3-00017" URI="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/13/3" SectionRef="regulation-13-3" Operative="true">reg. 13(3)</CitationSubRef>
(with
<CitationSubRef id="c110bw7f3-00019" CitationRef="c110bw7f3-00017" URI="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f51e38926dd8f23805bdbda7b22b8826" Type="C">
<Para>
<Text>
Act: power to modify conferred by 1979 c. 7, s. 8V(4) (as inserted (16.11.2017) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/32" id="c4pgncj23-00007" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="32" Title="Finance (No. 2) Act 2017">Finance (No. 2) Act 2017 (c. 32)</Citation>
,
<CitationSubRef id="c4pgncj23-00008" CitationRef="c4pgncj23-00007" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/47/1" SectionRef="section-47-1" Operative="true">s. 47(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-86b9814df971c41ea2cfe20cd7a3958b" Type="C">
<Para>
<Text>
Act: power to apply conferred (13.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/10" id="c4pgxtg63-00007" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="10" Title="Finance Act 2017">Finance Act 2017 (c. 10)</Citation>
,
<CitationSubRef id="c4pgxtg63-00008" CitationRef="c4pgxtg63-00007" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/54/3" SectionRef="section-54-3" Operative="true">ss. 54(3)</CitationSubRef>
,
<CitationSubRef id="c4pgxtg63-00009" CitationRef="c4pgxtg63-00007" URI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/61/1" SectionRef="section-61-1">61(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/32" id="c4pgxtg63-00010" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="32" Title="The Finance Act 2017, Part 2 (Appointed Day) Regulations 2018">S.I. 2018/32</Citation>
,
<CitationSubRef id="c4pgxtg63-00011" CitationRef="c4pgxtg63-00010" URI="http://www.legislation.gov.uk/id/uksi/2018/32/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>