Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)

Act amended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para 9 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3)

Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

Act extended by S.I. 1985/910, reg. 3(1)

Act extended by S.I. 1988/1657, reg. 4(2)

Act modified by S.I. 1990/2167, art. 5

Act 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. 2

Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))

Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))

Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))

Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))

Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

Act modified (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

Act: power to apply (with or without modifications) conferred (22.11.2018) by Sanctions and Anti-Money Laundering Act 2018 (c. 13), ss. 17(6), 64(2) (with ss. 52(3), 53, 58); S.I. 2018/1213, reg. 2(a)

Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(1)-(3) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

Act continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

Act applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), reg. 6

Act applied (31.12.2020) by 1994 c. 23, s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7))

Act applied in part (1.8.2021) by S.I. 1995/2518, reg. 133N(1) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 47)

Act: 2023 c. 30, Pt. 2 construed as one with this Act (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 117(2), 120(1)(a)

Act modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 5

http://www.legislation.gov.uk/ukpga/1979/2/introduction/2023-12-14Customs 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 Participation2023-12-14

Customs and Excise Management Act 1979

1979 c. 2

An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[22nd February 1979]

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<notes source="#source">
<note class="commentary C" eId="c14763581">
<p>
Act extended (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29">2002 c. 29</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/451/4">ss. 451(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1/3">458(1)(3)</ref>
</p>
</note>
<note class="commentary C" eId="c14763591">
<p>
Act applied (E.W.N.I.) (31.3.2002) by
<ref href="http://www.legislation.gov.uk/id/uksi/2002/528">S.I. 2002/528</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/528/regulation/7/3">reg. 7(3)</ref>
</p>
</note>
<note class="commentary C" eId="c14763601">
<p>
Act modified by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/5/4">s. 5(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14763611">
<p>
Act amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4">s. 1(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/9">Sch. 1 para 9</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/24/1/3">s. 24(1)(3)</ref>
</p>
</note>
<note class="commentary C" eId="c14763621">
<p>
Act amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/60">Police and Criminal Evidence Act 1984 (c. 60, SIF 95)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/60/section/114/1">s. 114(1)</ref>
</p>
</note>
<note class="commentary C" eId="c14763631">
<p>
Act extended by
<ref href="http://www.legislation.gov.uk/id/uksi/1985/910">S.I. 1985/910</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1985/910/regulation/3/1">reg. 3(1)</ref>
</p>
</note>
<note class="commentary C" eId="c14763641">
<p>
Act extended by
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1657">S.I. 1988/1657</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1657/regulation/4/2">reg. 4(2)</ref>
</p>
</note>
<note class="commentary C" eId="c14763651">
<p>
Act modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/5">art. 5</ref>
</p>
</note>
<note class="commentary I" eId="c14763661">
<p>Act wholly in force on 1.4.1979, see s. 178(3)</p>
</note>
<note class="commentary C" eId="c14763671">
<p>
Act extended (E.W.)(1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/32">1986 c. 32</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/32/section/36A/4/b">s. 36A(4)(b)</ref>
(as inserted (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/20/1">s. 20(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734">S.I. 1993/2734</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734/schedule">Sch.</ref>
)
</p>
</note>
<note class="commentary C" eId="c14763681">
<p>
Act extended (S.)(1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/41">1987 c. 41</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/41/section/40/A/3">s. 40(A)(3)</ref>
(as inserted (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/20/2">s. 20(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734">S.I. 1993/2734</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734/schedule">Sch.</ref>
)
</p>
</note>
<note class="commentary C" eId="c14763691">
<p>
Act extended (E.W.S.)(1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/33">1988 c. 33</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/33/section/93F/4">s. 93F(4)</ref>
(as inserted (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/35">s. 35</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734">S.I. 1993/2734</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2">art. 2</ref>
,Sch.)
</p>
</note>
<note class="commentary C" eId="c14763701">
<p>
Act extended (31.1.1994) by
<ref href="http://www.legislation.gov.uk/id/uksi/1993/3050">S.I. 1993/3050</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/3050/regulation/22/2">reg. 22(2)</ref>
.
</p>
<p>
Act restricted (1.11.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/18/1/8">s. 18(1)(8)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule">Sch.</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3">art. 4(3)</ref>
)
</p>
<p>
Act extended (3.2.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37">1994 c. 37</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/18/5/c">s. 18(5)(c)</ref>
</p>
<p>
Act extended (3.2.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37">1994 c. 37</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/60/4/5">ss. 60(4)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/69/2">69(2)</ref>
</p>
<p>
Act construed (3.5.1994) with Pt. I, Chapter III of
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/4">s. 20(4)</ref>
</p>
<p>
Act applied (with modifications) (3.5.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/40">s. 40</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
</p>
<p>
Act extended (E.W.) (3.2.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37">1994 c. 37</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/60/4/5">ss. 60(4)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/69/2">69(2)</ref>
</p>
<p>
Act extended (1.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/39">1995 c. 39</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/39/section/34/3">ss. 34(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/39/section/53/2">53(2)</ref>
</p>
<p>
Act extended (25.8.1996) by
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1299">S.I. 1996/1299 (N.I. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1299/section/1/2">ss. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1299/section/55/4">55(4)</ref>
</p>
<p>
Act restricted (27.2.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/7">1997 c. 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/4/1">s. 4(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/7/schedule/paragraph/7">Sch. para. 7</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/11/2">s. 11(2)</ref>
)
</p>
<p>
Act construed (19.3.1997) with the gaming duty provisions of
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15/2/4">s. 15(2)(4)</ref>
</p>
<p>
Act modified (E.W.N.I.) (1.3.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/33">1998 c. 33</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/33/section/21/4/5/7">s. 21(4)(5)(7)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/33/section/28">s. 28</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1999/448">S.I. 1999/448</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/448/article/2">art. 2</ref>
</p>
<p>
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
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4">s. 1(4)</ref>
(as substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/10/1/2">s. 10(1)(2)</ref>
)
</p>
<p>
Act extended (14.12.2001) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/6">1974 c. 6</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/6/section/1B/4">s. 1B(4)</ref>
(as inserted (14.12.2001) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24">2001 c. 24</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/45">ss. 45</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a">127(2)(a)</ref>
)
</p>
<p>
Act extended (14.12.2001) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/6">1996 c. 6</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/6/section/30A/4">s. 30A(4)</ref>
(as inserted (14.12.2001) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24">2001 c. 24</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/46">ss. 46</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a">127(2)(a)</ref>
)
</p>
<p>
Act extended (14.12.2001) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24">2001 c. 24</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/53/4">ss. 53(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a">127(2)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/53/5/7">s. 53(5)(7)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-8a19a46737b472904e665c2989c45bba">
<p>
Act extended (24.2.2003) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/451/4">ss. 451(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">458(1)(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
, art. 14)
</p>
</note>
<note class="commentary C" eId="key-bf4123dbd72c19ea7ecfa730f7e21fc0">
<p>
Act modified (1.8.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1740">The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1740/regulation/16/5">reg. 16(5)</ref>
</p>
</note>
<note class="commentary C" eId="key-64479fe2b22b2d5a86984d9f92bd5d3a">
<p>
Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1">Sch. 1</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2006/201">S.I. 2006/201</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/201/article/2">art. 2</ref>
)
</p>
</note>
<note class="commentary C" eId="key-9834005c4e20d778087e5aa2f274d386">
<p>
Act applied (15.2.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41">The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/13/3">reg. 13(3)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-f51e38926dd8f23805bdbda7b22b8826">
<p>
Act: power to modify conferred by 1979 c. 7, s. 8V(4) (as inserted (16.11.2017) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/32">Finance (No. 2) Act 2017 (c. 32)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/32/section/47/1">s. 47(1)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-86b9814df971c41ea2cfe20cd7a3958b">
<p>
Act: power to apply conferred (13.1.2018) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/10">Finance Act 2017 (c. 10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/10/section/54/3">ss. 54(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/10/section/61/1">61(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2018/32">S.I. 2018/32</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/32/regulation/2">reg. 2</ref>
</p>
</note>
<note class="commentary C" eId="key-249871f7509d223354e23f4fa12b0763">
<p>
Act: power to apply (with or without modifications) conferred (22.11.2018) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/13">Sanctions and Anti-Money Laundering Act 2018 (c. 13)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/13/section/17/6">ss. 17(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/13/section/64/2">64(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/13/section/52/3">ss. 52(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/13/section/53">53</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/13/section/58">58</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1213">S.I. 2018/1213</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1213/regulation/2/a">reg. 2(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-74f68c1cf389b1be39f107a227fdab9e">
<p>
Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">Taxation (Post-transition Period) Act 2020 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/section/5">ss. 5</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/section/11/1/e">11(1)(e)</ref>
(with
<rref from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9">Sch. 2 para. 7(7)-(9)</rref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/9">reg. 9</ref>
</p>
</note>
<note class="commentary C" eId="key-9d02bef3ec15472ee2d7a453f5d2d971">
<p>
Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">2018 c. 22</ref>
,
<rref from="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/158/1" upTo="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/158/3">Sch. 7 para. 158(1)-(3)</rref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">Taxation (Post-transition Period) Act 2020 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/section/11/1/e">s. 11(1)(e)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/1/paragraph/10/6">Sch. 1 para. 10(6)</ref>
(with
<rref from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9">Sch. 2 para. 7(7)-(9)</rref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/9">reg. 9</ref>
)
</p>
</note>
<note class="commentary C" eId="key-9e4fe790830a510e73a81b47e1389854">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Act</ref>
continued (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3/1/b">3(1)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary C" eId="key-e17e90858f709f83e4e4a46c67d6582c">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Act</ref>
applied (with modifications) (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1624">The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/6">reg. 6</ref>
</p>
</note>
<note class="commentary C" eId="key-40f66ab7318abd30b1aaec217630ac64">
<p>
Act applied (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/16/1">s. 16(1)</ref>
(as substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/13">Sch. 8 para. 13</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/99">Sch. 8 para. 99</ref>
) (with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2019/105">S.I. 2019/105</ref>
(as amended by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495">S.I. 2020/1495</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/21">21</ref>
),
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1545">S.I. 2020/1545</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1545/part/4">Pt. 4</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9">Sch. 2 para. 7(7)-(9)</rref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/b">reg. 4(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/7">reg. 7</ref>
))
</p>
</note>
<note class="commentary C" eId="key-b2b5516e5be80e0c8375a392a970cd03">
<p>
Act applied in part (1.8.2021) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/133N/1">reg. 133N(1)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/47">47</ref>
)
</p>
</note>
<note class="commentary C" eId="key-5e6eb2538c68259ce9f6cf49e5afa6a8">
<p>
Act:
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30">2023 c. 30</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/part/2">Pt. 2</ref>
construed as one with this Act (11.7.2023) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30">Finance (No. 2) Act 2023 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/117/2">ss. 117(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/1/a">120(1)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-868e0c8b0366781e9891481210a0f586">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Act</ref>
modified (31.7.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884">The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/5">reg. 5</ref>
</p>
</note>
</notes>
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<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 AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectedProvisions="s. 154" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-ac68c9532fbc14d00551070e9b2a8c22" Type="applied (with modifications)" AffectingYear="2020" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" Row="1339" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" URI="http://www.legislation.gov.uk/id/effect/key-ac68c9532fbc14d00551070e9b2a8c22" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" RequiresApplied="false" AffectingNumber="733" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2" AffectingProvisions="reg. 54(5)(6)" Modified="2023-11-24T11:22:35Z" AffectedExtent="E+W+S+N.I.">
<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 AffectingProvisions="reg. 54(5)(6)" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-11-24T11:22:35Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedYear="1979" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 155" Type="applied (with modifications)" EffectId="key-5c59d7a3875569d0cef271577bf90bdf" AffectingClass="UnitedKingdomStatutoryInstrument" Row="1397" AffectingYear="2020" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-5c59d7a3875569d0cef271577bf90bdf" AffectingNumber="733" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedNumber="2">
<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 AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedNumber="2" AffectingYear="2020" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingNumber="733" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-65f8334512273cb5f923f4cd7f4cccc6" EffectId="key-65f8334512273cb5f923f4cd7f4cccc6" 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." AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Type="modified" AffectedProvisions="s. 170(3)(b)" AffectedExtent="E+W+S+N.I." Row="1509" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectingProvisions="reg. 55(3)(4)" RequiresApplied="false">
<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 URI="http://www.legislation.gov.uk/id/effect/key-69cc1fcee55e3f77237320c72c517285" Row="1551" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectingProvisions="reg. 50(4)" AffectedNumber="2" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2020" Modified="2023-11-24T11:22:35Z" Type="excluded" AffectedExtent="E+W+S+N.I." Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectingNumber="733" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 171(4)" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" EffectId="key-69cc1fcee55e3f77237320c72c517285" RequiresApplied="false" AffectedYear="1979" AffectingClass="UnitedKingdomStatutoryInstrument">
<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 RequiresApplied="true" Row="136" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingYear="2023" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 95(1A)(1B)" AffectingNumber="30" AffectedYear="1979" AffectingProvisions="s. 110(2)" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" EffectId="key-9f2b164664560a5e67916973bf12335d" 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>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 95(2)" EffectId="key-c8434260025d665a96bdafa75de360e8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedNumber="2" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-c8434260025d665a96bdafa75de360e8" AffectingYear="2023" Row="137" AffectingProvisions="s. 110(3)" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-04-22T10:25:03Z" Type="words inserted">
<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 AffectingProvisions="Sch. 13 para. 22(2)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-dceb4a4d1cf63f7daf95f1e3f922c0a3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectedProvisions="s. 1(1)" Row="619" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="words omitted" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-04-22T10:25:03Z" EffectId="key-dceb4a4d1cf63f7daf95f1e3f922c0a3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2023">
<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-22-2" 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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" Modified="2024-04-22T10:25:03Z" Row="620" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2023" EffectId="key-c7d994243d270969ec99a182675ddcf4" AffectedNumber="2" Type="words omitted" AffectingNumber="30" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 13 para. 22(3)" RequiresApplied="true" AffectedYear="1979" AffectedProvisions="s. 1(1)" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-c7d994243d270969ec99a182675ddcf4">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
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<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-22-3" 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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="2" AffectingProvisions="Sch. 13 para. 22(4)(a)" URI="http://www.legislation.gov.uk/id/effect/key-855c0f525b791125c43982af3b8a8275" EffectId="key-855c0f525b791125c43982af3b8a8275" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 1(1)" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-04-22T10:25:03Z" Type="word substituted" Row="621" AffectingNumber="30" 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>
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<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>
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<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:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="2" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 1(1)" Type="words omitted" AffectingClass="UnitedKingdomPublicGeneralAct" Row="622" EffectId="key-5b067e546ee816fb44a48fb3e84da688" AffectingProvisions="Sch. 13 para. 22(4)(b)" AffectingYear="2023" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" Modified="2024-04-22T10:25:03Z" AffectingNumber="30" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-5b067e546ee816fb44a48fb3e84da688" AffectedYear="1979">
<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>
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<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:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
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<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>
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<ukm:InForceDates>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-59ab6ab3a00dde17b695a83811b9e5c5" EffectId="key-59ab6ab3a00dde17b695a83811b9e5c5" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" Modified="2024-04-22T10:25:03Z" Row="624" AffectingNumber="30" AffectedProvisions="s. 112(3)" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedYear="1979" AffectingYear="2023" RequiresApplied="true" AffectingProvisions="Sch. 13 para. 23(2)" AffectingEffectsExtent="E+W+S+N.I.">
<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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="words substituted" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-4ca2e48821f7a39859828c3642a2f770" AffectedNumber="2" AffectedProvisions="s. 112(6)" EffectId="key-4ca2e48821f7a39859828c3642a2f770" Modified="2024-04-22T10:25:03Z" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2023" Row="625" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingProvisions="Sch. 13 para. 23(3)" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct">
<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 EffectId="key-893e49fb5b3efe122ce0737a4124b881" AffectingNumber="30" AffectingProvisions="Sch. 13 para. 24" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-893e49fb5b3efe122ce0737a4124b881" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingClass="UnitedKingdomPublicGeneralAct" Row="626" AffectingYear="2023" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 113(6)" RequiresApplied="true" Modified="2024-04-22T10:25:03Z">
<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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingYear="2023" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Modified="2024-04-22T10:25:03Z" AffectingProvisions="Sch. 13 para. 25" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-52958b95678b7ce479883b5625ec410c" Row="627" Type="substituted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" URI="http://www.legislation.gov.uk/id/effect/key-52958b95678b7ce479883b5625ec410c" AffectedProvisions="s. 136(5)(b)" AffectingNumber="30" AffectedNumber="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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 13 para. 26(2)" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="30" Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-a5a7714d8a0c1fb294cbe5e7e97b7904" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedYear="1979" RequiresApplied="true" EffectId="key-a5a7714d8a0c1fb294cbe5e7e97b7904" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingYear="2023" AffectedProvisions="s. 160(2)" Row="628" AffectedNumber="2" 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 AffectingProvisions="Sch. 13 para. 26(3)" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 160(2A)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-c67229d80252a277d2dba1f5c86db8a0" Row="629" AffectingYear="2023" Modified="2024-04-22T10:25:03Z" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="inserted" RequiresApplied="true" AffectedNumber="2">
<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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingYear="2023" Modified="2024-04-22T10:25:03Z" AffectingProvisions="Sch. 13 para. 27" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="630" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-319dff24578b023bb0a794e586b12b50" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words omitted" EffectId="key-319dff24578b023bb0a794e586b12b50" AffectedProvisions="s. 178(2)" AffectedYear="1979">
<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 AffectingClass="NorthernIrelandOrderInCouncil" AffectingNumber="2789" AffectingURI="http://www.legislation.gov.uk/id/nisi/1999/2789" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 75A(6)(d)" AffectingEffectsExtent="N.I." Modified="2021-11-12T15:33:15Z" AffectingYear="1999" Comments="treat as whole extent" Type="repealed" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-9a1c0e302bd4893f7a8852e35160af4f" AffectingProvisions="Sch. 3" EffectId="key-9a1c0e302bd4893f7a8852e35160af4f" RequiresApplied="true" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Row="492">
<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 Modified="2021-11-12T15:33:15Z" Comments="s. 118A(6)(f) previously repealed. Edit not required." EffectId="key-774247fcf344aa98ca1103208f626866" AffectingEffectsExtent="N.I." URI="http://www.legislation.gov.uk/id/effect/key-774247fcf344aa98ca1103208f626866" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/nisi/1999/2789" AffectingProvisions="Sch. 3" Row="670" AffectedNumber="2" AffectedYear="1979" Type="words repealed" AffectingClass="NorthernIrelandOrderInCouncil" RequiresApplied="true" AffectingYear="1999" AffectingNumber="2789" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 118A(6)(f)">
<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 AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2021-11-12T15:33:15Z" Row="739" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="1999" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-18f6ee17fdbc7f89aefa676042f5b1e8" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 132" AffectedNumber="2" AffectedYear="1979" AffectingNumber="16" Type="repealed (prosp.)" EffectId="key-18f6ee17fdbc7f89aefa676042f5b1e8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/1999/16" AffectingProvisions="s. 11(3) s. 11(4) 139 Sch. 20 Pt. 1(2) Note">
<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 AffectedNumber="2" Row="34" EffectId="key-684b27c8b238006eb037111e7342a58d" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 2(3)(a)" AffectingNumber="109" URI="http://www.legislation.gov.uk/id/effect/key-684b27c8b238006eb037111e7342a58d" 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." Modified="2023-11-24T11:22:35Z" Type="word substituted" RequiresApplied="false" AffectingYear="2022" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedProvisions="s. 119 heading" 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="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 AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2022" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="109" Type="words substituted" AppliedModified="2022-04-19T21:29:30.42829+01:00" 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." AffectedNumber="2" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-e705762afdeff4e3f90fb0443601cec1" RequiresApplied="false" Modified="2023-11-24T11:22:35Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingProvisions="reg. 2(2)(a)" AffectedProvisions="s. 63(2)" EffectId="key-e705762afdeff4e3f90fb0443601cec1" Row="378">
<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 AffectingNumber="109" AffectedNumber="2" Modified="2023-11-24T11:22:35Z" AffectingYear="2022" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" URI="http://www.legislation.gov.uk/id/effect/key-aa4fa3db307eb7b4b34350073020a729" 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." AffectingClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="s. 63(4)" Type="words substituted" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-aa4fa3db307eb7b4b34350073020a729" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AppliedModified="2022-04-19T21:29:30.42829+01:00" Row="379" AffectingProvisions="reg. 2(2)(b)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979">
<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 RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-7dc2f8aa051300cf1b245bd89b231c33" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedProvisions="s. 63(7)" AffectedNumber="2" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2022" Row="382" 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." AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-11-24T11:22:35Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingNumber="109" Type="words inserted" AffectingProvisions="reg. 2(2)(c)(i)" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-7dc2f8aa051300cf1b245bd89b231c33">
<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 AppliedModified="2022-04-19T21:29:30.42829+01:00" Type="words substituted" Modified="2023-11-24T11:22:35Z" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-64eb9a08fbb370e4a00aed2fabb04117" AffectingYear="2022" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-64eb9a08fbb370e4a00aed2fabb04117" AffectingNumber="109" Row="383" AffectingProvisions="reg. 2(2)(c)(ii)" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 63(7)" 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." AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" RequiresApplied="false" AffectingClass="UnitedKingdomStatutoryInstrument" 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 AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" Modified="2023-11-24T11:22:35Z" RequiresApplied="false" Type="words substituted" AffectingNumber="109" AffectedYear="1979" AffectedProvisions="s. 119(1)" EffectId="key-a0167c84a8fef29d9dd7fa5c99a43d61" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-a0167c84a8fef29d9dd7fa5c99a43d61" 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." AffectingYear="2022" Row="654" AffectedNumber="2" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 2(3)(b)(i)" AffectingClass="UnitedKingdomStatutoryInstrument">
<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 AffectedNumber="2" Modified="2023-11-24T11:22:35Z" Type="words substituted" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" 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." AffectingYear="2022" AffectingProvisions="reg. 2(3)(b)(ii)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="109" EffectId="key-ec4bbeadfbcbad3a494b04ea50ec9996" AffectedProvisions="s. 119(1)" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-ec4bbeadfbcbad3a494b04ea50ec9996" AffectingEffectsExtent="E+W+S+N.I." AppliedModified="2022-04-19T21:29:30.42829+01:00" Row="655">
<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 AffectedNumber="2" 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." URI="http://www.legislation.gov.uk/id/effect/key-9daa554c1cc5832fe1b0586999f3a685" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedProvisions="s. 119(2)" Modified="2023-11-24T11:22:35Z" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2022" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="reg. 2(3)(c)" Type="omitted" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Row="656" RequiresApplied="false" AffectingNumber="109">
<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 Row="657" AffectedNumber="2" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingProvisions="reg. 2(3)(d)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2022" EffectId="key-143d38efcf265c224383bd4414065a52" URI="http://www.legislation.gov.uk/id/effect/key-143d38efcf265c224383bd4414065a52" AffectingClass="UnitedKingdomStatutoryInstrument" AppliedModified="2022-04-19T21:29:30.42829+01:00" Modified="2023-11-24T11:22:35Z" AffectingNumber="109" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingEffectsExtent="E+W+S+N.I." 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." Type="words substituted" RequiresApplied="false" 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 Type="omitted" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-11-24T11:22:35Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedNumber="2" 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." AffectingProvisions="reg. 2(3)(e)" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-dc5c58afa3e3b24dc7532c08bc5ce3c1" AffectingNumber="109" AffectedYear="1979" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-dc5c58afa3e3b24dc7532c08bc5ce3c1" AffectingYear="2022" Row="658" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingEffectsExtent="E+W+S+N.I." 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-119-5" 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 Row="659" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedYear="1979" AffectingClass="UnitedKingdomStatutoryInstrument" Type="omitted" AffectingProvisions="reg. 2(3)(e)" AffectingYear="2022" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AppliedModified="2022-04-19T21:29:30.42829+01:00" URI="http://www.legislation.gov.uk/id/effect/key-8f3f04ecd218636eea16dd7464303cd3" 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." AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-8f3f04ecd218636eea16dd7464303cd3" RequiresApplied="false" AffectedProvisions="s. 119(6)" AffectedNumber="2" Modified="2023-11-24T11:22:35Z">
<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 AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedYear="1979" AffectedNumber="2" Modified="2023-11-24T11:22:35Z" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" Row="660" 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." RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 119(7)" AffectingNumber="109" AffectingProvisions="reg. 2(3)(f)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="inserted" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingYear="2022">
<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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-866537b2053e58967c63fe1a8da518ed" Row="138" AffectedNumber="2" AffectingProvisions="Sch. 26 para. 26(2)" AppliedModified="2012-09-16T00:32:50.751+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2003/44" Modified="2023-11-24T11:22:35Z" EffectId="key-866537b2053e58967c63fe1a8da518ed" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" RequiresApplied="true" AffectingEffectsExtent="E+W" AffectingNumber="44" Type="words substituted" AffectingYear="2003" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 21(6)">
<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 Modified="2023-11-24T11:22:35Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2003/44" AffectingYear="2003" AffectingEffectsExtent="E+W" AffectedNumber="2" Row="207" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-b71da18d0a5ca60247c1e55e5b345a1d" Type="words substituted" EffectId="key-b71da18d0a5ca60247c1e55e5b345a1d" AffectingProvisions="Sch. 26 para. 26(3)" AffectedYear="1979" AffectingNumber="44" RequiresApplied="true" AppliedModified="2012-09-16T00:32:50.751+01:00" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 33(4)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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Note
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<preface eId="preface" period="#period1">
<p class="title">
<shortTitle>Customs and Excise Management Act 1979</shortTitle>
</p>
<p class="number">
<docNumber>1979 c. 2</docNumber>
</p>
<longTitle>
<p>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.</p>
</longTitle>
<p class="DateOfEnactment">
<docDate date="1979-02-22">
[22nd February 1979]
<noteRef href="#c14763581" marker="C1" class="commentary C"/>
<noteRef href="#c14763591" marker="C2" class="commentary C"/>
<noteRef href="#c14763601" marker="C3" class="commentary C"/>
<noteRef href="#c14763611" marker="C4" class="commentary C"/>
<noteRef href="#c14763621" marker="C5" class="commentary C"/>
<noteRef href="#c14763631" marker="C6" class="commentary C"/>
<noteRef href="#c14763641" marker="C7" class="commentary C"/>
<noteRef href="#c14763651" marker="C8" class="commentary C"/>
<noteRef href="#c14763661" marker="I1" class="commentary I"/>
<noteRef href="#c14763671" marker="C9" class="commentary C"/>
<noteRef href="#c14763681" marker="C10" class="commentary C"/>
<noteRef href="#c14763691" marker="C11" class="commentary C"/>
<noteRef href="#c14763701" marker="C12" class="commentary C"/>
<noteRef href="#key-8a19a46737b472904e665c2989c45bba" marker="C13" class="commentary C"/>
<noteRef href="#key-64479fe2b22b2d5a86984d9f92bd5d3a" marker="C15" class="commentary C"/>
<noteRef href="#key-bf4123dbd72c19ea7ecfa730f7e21fc0" marker="C14" class="commentary C"/>
<noteRef href="#key-9834005c4e20d778087e5aa2f274d386" marker="C16" class="commentary C"/>
<noteRef href="#key-f51e38926dd8f23805bdbda7b22b8826" marker="C17" class="commentary C"/>
<noteRef href="#key-86b9814df971c41ea2cfe20cd7a3958b" marker="C18" class="commentary C"/>
<noteRef href="#key-249871f7509d223354e23f4fa12b0763" marker="C19" class="commentary C"/>
<noteRef href="#key-9d02bef3ec15472ee2d7a453f5d2d971" marker="C21" class="commentary C"/>
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<noteRef href="#key-b2b5516e5be80e0c8375a392a970cd03" marker="C25" class="commentary C"/>
<noteRef href="#key-5e6eb2538c68259ce9f6cf49e5afa6a8" marker="C26" class="commentary C"/>
<noteRef href="#key-868e0c8b0366781e9891481210a0f586" marker="C27" class="commentary C"/>
</docDate>
</p>
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