Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.

Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(a)

S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)

Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(a); S.I. 2005/1126, art. 2(2)(h)

Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)

Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)

S. 1(1): words in definition of "British ship" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))

Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(b); S.I. 2005/1126, art. 2(2)(h)

Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 2

Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)

Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. 2.

In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)

Definition inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1

Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(b)

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

Definitions inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1

S. 1(1): definition of "free zone goods" substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6

In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of S.I. 1991/2727, reg. 4(b)

Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225

S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. 1 para. 6; S.I. 1998/3178, art. 2(2), Sch. 4

Definition repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 2

Words in s. 1(1) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(2); S.I. 2009/3074, art. 2(q)

Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).

Definition repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1

Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.

Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)

S. 1(1): definition of "representative" inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2

Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. 1(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2

S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(2)

Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)

Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)

S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)

Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)

S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. 1(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2

S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(3)

Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)

Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)

Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)

S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(4)

Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)

Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)

Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)

S. 1(1): words in definition of "tons register" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))

Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)

Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)

Words in s. 1 added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 89

Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)

In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)

Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).

Words in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II

Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)

S. 1(4)(4A)(4B) substituted for s. 1(4) (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 1999 c. 16, s. 10(1)(2)

Words in s. 1(4)(a)(i) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 para. 1(2), 10; S.I. 2015/812, art. 2

S. 1(4A) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 1(3), 10; S.I. 2015/812, art. 2

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

Words in s. 5(3) substituted (1.1.1993) by virtue of S.I. 1992/3095, reg. 10(1), Sch. 1 para.3.

S. 1 amended by S.I. 1987/2114, reg. 2

S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))

S. 1 modified (30.10.2003) by Export Control Act 2002 (c. 28), ss. 11(4), 16(2) (with s. 16(7)); S.I. 2003/2629, art. 2(1)

S. 1: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)

S. 5 excluded by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50, Sch. 10 para. 4(2)

S. 5 applied (1.5.2004) by The Products of Animal Origin (Third Country Imports) (England) Regulations 2004 (S.I. 2004/1214), regs. 1, 16(5) (with reg. 3)

S. 5 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 10 (with reg. 25) (as amended (31.08.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(7))

S. 5(3) modified by S.I. 1986/260, regs. 5(a), 18

1979 c. 3.

1979 c. 4.

1979 c. 5.

1979 c. 7.

1971 c. 80.

1968 c. 59.

1962 c. 58.

1972 c. 25.

1979 c.3.

http://www.legislation.gov.uk/ukpga/1979/2/part/I/2015-04-01Customs 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 Participation2015-04-01Part I Preliminary
1 Interpretation. (1)

In this Act, unless the context otherwise requires—

aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;

. . .

approved wharf ” has the meaning given by section 20A below;

armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, . . . or embodied;

assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 or the Government of Wales Act 2006;

boarding station ” means a boarding station for the time being appointed under section 19 below;

boundary ” means the land boundary of Northern Ireland;

British ship ” means a British ship within the meaning of the Merchant Shipping Act 1995

claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

coasting ship ” has the meaning given by section 69 below;

commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs

Community transit goods ”—

(a)

in relation to imported goods, means—

(i)

goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or

(ii)

goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;

(b)

in relation to goods for exportation, means—

(i)

goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or

(ii)

goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom;

container ” includes any bundle or package and any baggage, box, cask or other receptacle whatsoever;

the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;

the Customs and Excise Acts 1979 ” means—

this Act,

the Customs and Excise Duties (General Reliefs) Act 1979,

the Alcoholic Liquor Duties Act 1979,

the Hydrocarbon Oil Duties Act 1979,

. . . and

the Tobacco Products Duty Act 1979;

. . .

customs and excise airport ” has the meaning given by section 21(7) below;

customs and excise station ” has the meaning given by section 26 below;

designation order ” has the meaning given by section 100A(5);

drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;

dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;

dutiable or restricted goods ” has the meaning given by section 52 below;

examination station ” has the meaning given by section 22A below;

excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;

excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;

excise warehouse ” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;

exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

free zone ” has the meaning given by section 100A(2);

free zone goods ” are goods which are within a free zone;

. . .

goods ” includes stores and containers;

holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

hovercraft ” means a hovercraft within the meaning of the Hovercraft Act 1968;

importer ”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;

justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

land ” and “landing ”, in relation to aircraft, include alighting on water;

law officer of the Crown ” means the Attorney General or for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857 or in Northern Ireland the Attorney General for Northern Ireland;

licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

night ” means the period between 11 pm and 5 am;

nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);

occupier ”, in relation to any bonded premises, includes any person who has given security to the Crown in respect of those premises;

officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;

owner ”, in relation to an aircraft, includes the operator of the aircraft;

owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;

perfect entry ” means an entry made in accordance with regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or warehousing regulations, as the case may require;

pipe-line ” has the meaning given by section 65 of the Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);

port ” means a port appointed by the Commissioners under section 19 below;

prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;

prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;

prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;

proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;

Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;

registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;

registered excise dealers and shippers regulations ” means regulations under section 100G below;

representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;

the revenue trade provisions of the customs and excise Acts ” means—

(a)

the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;

(b)

the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; . . .

(c)

the provisions of the Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) ; . . .

(d)

the provisions of Chapter II of Part I of the Finance Act 1993;

(e)

the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;

(f)

the provisions of Part 1 of Schedule 24 to the Finance Act 2012;

(g)

the provisions of Part 3 of the Finance Act 2014;

revenue trader ” means

(a)

any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts or which consists of or includes—

(b)

the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .

(c)

the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; . . .

(d)

being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

(e)

the organisation, management or promotion of any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)

(f)

being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or

(g)

the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);

(h)

the financing or facilitation of any such transactions or activities as are mentioned in sub-paragraph (i) , (ia), (ib) , (ic) , (id) or (ie) above,

, whether or not that trade or business is an excise licence trade, ; and

(b)

any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

and includes a registered club;

ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);

shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;

stores ” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act 1995 or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

transit goods ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;

transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question or transhipment of those goods for use as stores;

transit shed ” has the meaning given by section 25A below;

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;

vehicle ” includes a railway vehicle;

“victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).

warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below, be construed accordingly;

warehousing regulations ” means regulations under section 93 below.

(2)

This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Alcoholic Liquor Duties Act 1979

“beer ”

“brewer ” and “ registered brewer

“cider ”

“compounder ”

“distiller ”

“distiller’s warehouse ”

“dutiable alcoholic liquor ”

licensed ”, in relation to producers of wine or made-wine

“made-wine ”

“producer of made-wine ”

“producer of wine ”

“proof ”

“rectifier ”

“registered club ”

“spirits ”

“wholesaler ”

“wine ”

Hydrocarbon Oil Duties Act 1979

“rebate ”

“refinery ”

Tobacco Products Duty Act 1979

“tobacco products ”

(4)

Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

(a)

the goods are to be sold by retail either—

(i)

in the course of a journey made by the ship or aircraft, or

(ii)

for consumption on board;

and

(b)

the goods are not treated as exported by virtue of regulations under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

(4A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B)

In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.

(5)

A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.

(6)

In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.

(7)

The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the European Union , as if the revenue from duties so imposed remained part of the revenues of the Crown.

2 Application to hovercraft.(1)

This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels included references to hovercraft, and the said Parts III to VII shall apply in relation to an approved wharf or transit shed which is not in a port as if it were in a port.

(2)

All other provisions of the customs and excise Acts shall apply as if references (however expressed) to goods or passengers carried in or moved by ships or vessels included references to goods or passengers carried in or moved by hovercraft.

(3)

In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”, “transhipment ”, “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.

(4)

References in the customs and excise Acts to goods imported or exported by land, or conveyed into or out of Northern Ireland by land, include references to goods imported, exported or conveyed across any part of the boundary of Northern Ireland; and it is hereby declared that in those Acts references to vehicles include references to hovercraft proceeding over land or water or partly over land and partly over water.

(5)

Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by hovercraft which is different from the provision made for the importation or exportation of goods by other means.

3 Application to pipe-lines.(1)

In the customs and excise Acts “shipping ” and “loading ” and cognate expressions, where used in relation to importation or exportation, include, in relation to importation or exportation by means of a pipe-line, the conveyance of goods by means of the pipe-line and the charging and discharging of goods into and from the pipe-line, but subject to any necessary modifications.

(2)

In the customs and excise Acts “importer ”, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line.

(3)

Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by means of a pipe-line which is different from the provision made for the importation or exportation of goods by other means.

4 Application to certain Crown aircraft.(1)

The provisions of the Customs and Excise Acts 1979 relating to aircraft shall apply in relation to any aircraft belonging to or employed in the service of Her Majesty other than a military aircraft.

(2)

In this section “military aircraft ” includes naval and air force aircraft and any aircraft commanded by a person in naval, military or air force service detailed for the purpose of such command.

5 Time of importation, exportation, etc.(1)

The provisions of this section shall have effect for the purposes of the customs and excise Acts.

(2)

Subject to subsections (3) and (6) below, the time of importation of any goods shall be deemed to be—

(a)

where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;

(b)

where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;

(c)

where the goods are brought by land, the time when the goods are brought across the boundary into Northern Ireland.

(3)

In the case of goods brought by sea of which entry is not required under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991, the time of importation shall be deemed to be the time when the ship carrying them came within the limits of the port at which the goods are discharged.

(4)

Subject to subsections (5) and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—

(a)

where the goods are exported by sea or air, the time when the goods are shipped for exportation;

(b)

where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.

(5)

In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment which are exported by sea or air, the time of exportation shall be deemed to be the time when the exporting ship or aircraft departs from the last port or customs and excise airport at which it is cleared before departing for a destination outside the United Kingdom.

(6)

Goods imported by means of a pipe-line shall be treated as imported at the time when they are brought within the limits of a port or brought across the boundary into Northern Ireland.

(7)

Goods exported by means of a pipe-line shall be treated as exported at the time when they are charged into that pipe-line for exportation.

(8)

A ship shall be deemed to have arrived at or departed from a port at the time when the ship comes within or, as the case may be, leaves the limits of that port.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/2015-04-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2015-04-01"/>
<FRBRdate date="2015-04-01" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/2015-04-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2015-04-01/data.akn"/>
<FRBRdate date="2024-11-28Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="1979-02-22" eId="date-enacted" source="#"/>
<eventRef date="2012-01-10" eId="date-2012-01-10" source="#"/>
<eventRef date="2015-04-01" eId="date-2015-04-01" source="#"/>
<eventRef date="2015-08-11" eId="date-2015-08-11" source="#"/>
<eventRef date="2016-05-26" eId="date-2016-05-26" source="#"/>
<eventRef date="2016-11-30" eId="date-2016-11-30" source="#"/>
<eventRef date="2017-06-26" eId="date-2017-06-26" source="#"/>
<eventRef date="2018-09-13" eId="date-2018-09-13" source="#"/>
<eventRef date="2020-12-31" eId="date-2020-12-31" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-1" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-1-1" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-1-7" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-2" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-2-1" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-2-3" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5-2" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5-2-c" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5-3" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5-4" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5-6" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2015-04-01-to-2015-08-11" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2015-04-01" type="jurisdiction"/>
<restriction href="#part-I" refersTo="#period-from-2015-04-01-to-2016-05-26" type="jurisdiction"/>
<restriction href="#section-1" refersTo="#period-from-2015-04-01-to-2016-11-30" type="jurisdiction"/>
<restriction href="#section-1-1" refersTo="#period-to-2017-06-26" type="jurisdiction"/>
<restriction href="#section-1-7" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-2" refersTo="#period-to-2018-09-13" type="jurisdiction"/>
<restriction href="#section-2-1" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-2-3" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-5" refersTo="#period-from-2012-01-10-to-2016-05-26" type="jurisdiction"/>
<restriction href="#section-5-2" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-5-2-c" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-5-3" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-5-4" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
<restriction href="#section-5-6" refersTo="#period-to-2020-12-31" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#section-1" refersTo="#c14769701"/>
<uk:commentary href="#section-1" refersTo="#c14769711"/>
<uk:commentary href="#section-1" refersTo="#key-1b353d84f76eca911434a835a42fd070"/>
<uk:commentary href="#section-1" refersTo="#key-99e8511ae080ba329f27f91f16a0905d"/>
<uk:commentary href="#section-1" refersTo="#c14769721"/>
<uk:commentary href="#section-1" refersTo="#c14769731"/>
<uk:commentary href="#section-1" refersTo="#c14769741"/>
<uk:commentary href="#section-1" refersTo="#key-ba25d2e6419a7fb6113443916ae49316"/>
<uk:commentary href="#section-1" refersTo="#key-99a41e33beabf0af5821be829d6477bc"/>
<uk:commentary href="#section-1" refersTo="#key-7b37eb81cb4f794a98cb6e0f01843d38"/>
<uk:commentary href="#section-1" refersTo="#c14769751"/>
<uk:commentary href="#section-1" refersTo="#key-443febf8b5738ddc9c4c6b4fca74f23a"/>
<uk:commentary href="#section-1" refersTo="#c14769761"/>
<uk:commentary href="#section-1" refersTo="#key-50c4d77cb12d81b2ad958ac1b4818898"/>
<uk:commentary href="#section-1" refersTo="#c14769771"/>
<uk:commentary href="#section-1" refersTo="#c14769781"/>
<uk:commentary href="#section-1" refersTo="#c14769791"/>
<uk:commentary href="#section-1" refersTo="#c14769801"/>
<uk:commentary href="#section-1" refersTo="#c14769811"/>
<uk:commentary href="#section-1" refersTo="#c14769821"/>
<uk:commentary href="#section-1" refersTo="#c14769831"/>
<uk:commentary href="#section-1" refersTo="#c14769841"/>
<uk:commentary href="#section-1" refersTo="#c14769851"/>
<uk:commentary href="#section-1" refersTo="#c14769861"/>
<uk:commentary href="#section-1" refersTo="#c14769871"/>
<uk:commentary href="#section-1" refersTo="#c14769881"/>
<uk:commentary href="#section-1" refersTo="#key-3d910bf9a1f82136c3bdb8208ce455e5"/>
<uk:commentary href="#section-1" refersTo="#c14769891"/>
<uk:commentary href="#section-1" refersTo="#c14769901"/>
<uk:commentary href="#section-1" refersTo="#c14769911"/>
<uk:commentary href="#section-1" refersTo="#c14769921"/>
<uk:commentary href="#section-1" refersTo="#key-dcd2807839a30ad1eca212ea48dab719"/>
<uk:commentary href="#section-1" refersTo="#c14769931"/>
<uk:commentary href="#section-1" refersTo="#c14769941"/>
<uk:commentary href="#section-1" refersTo="#c14769951"/>
<uk:commentary href="#section-1" refersTo="#c14769961"/>
<uk:commentary href="#section-1" refersTo="#c14769971"/>
<uk:commentary href="#section-1" refersTo="#c14769981"/>
<uk:commentary href="#section-1" refersTo="#c14769991"/>
<uk:commentary href="#section-1" refersTo="#c14770001"/>
<uk:commentary href="#section-1" refersTo="#c14770011"/>
<uk:commentary href="#section-1" refersTo="#c14770021"/>
<uk:commentary href="#section-1" refersTo="#c14770031"/>
<uk:commentary href="#section-1" refersTo="#key-35f15cfcbc0c065c541ad2aae11db7fd"/>
<uk:commentary href="#section-1" refersTo="#key-8e8d2d61420b1f78b15adc38093daf2b"/>
<uk:commentary href="#section-1" refersTo="#c14770041"/>
<uk:commentary href="#section-1" refersTo="#c14770051"/>
<uk:commentary href="#section-1" refersTo="#c14770061"/>
<uk:commentary href="#section-1" refersTo="#c14770071"/>
<uk:commentary href="#section-1" refersTo="#c14770081"/>
<uk:commentary href="#section-1" refersTo="#c14770091"/>
<uk:commentary href="#section-1" refersTo="#key-e6e4085068a1b4231fa88117c84446e3"/>
<uk:commentary href="#section-1" refersTo="#key-d7679f15abc3b88475feb22deeb29a15"/>
<uk:commentary href="#section-1" refersTo="#key-b4ede738e961d4c6ed62313897abd12f"/>
<uk:commentary href="#section-1" refersTo="#c14770121"/>
<uk:commentary href="#section-1" refersTo="#c14770131"/>
<uk:commentary href="#section-1" refersTo="#key-804879dbe652fe8252012307829101ee"/>
<uk:commentary href="#section-1" refersTo="#key-092b1653adde906b3b2d55b1e3265dbc"/>
<uk:commentary href="#section-1" refersTo="#c14770141"/>
<uk:commentary href="#section-1" refersTo="#c14770151"/>
<uk:commentary href="#section-1" refersTo="#c14770161"/>
<uk:commentary href="#section-1" refersTo="#c14770171"/>
<uk:commentary href="#section-1" refersTo="#key-dd4dee6f3aaca1f2a5c38f7093d27266"/>
<uk:commentary href="#section-1" refersTo="#c14770181"/>
<uk:commentary href="#section-1" refersTo="#c14770191"/>
<uk:commentary href="#section-1" refersTo="#c14770201"/>
<uk:commentary href="#section-1" refersTo="#c14770211"/>
<uk:commentary href="#section-1" refersTo="#c14770221"/>
<uk:commentary href="#section-1" refersTo="#c14770231"/>
<uk:commentary href="#section-1" refersTo="#key-6a6c58a56a565f8253604251871dc623"/>
<uk:commentary href="#section-1" refersTo="#c14770241"/>
<uk:commentary href="#section-1" refersTo="#key-3d73525caad1f6fb59404a384a9a3dc1"/>
<uk:commentary href="#section-1" refersTo="#key-b2509ff0ebe59fb37e644c44bb44fec6"/>
<uk:commentary href="#section-5" refersTo="#c14770271"/>
<uk:commentary href="#section-5" refersTo="#key-872dd19f5644485baa57ec19c0b1843e"/>
<uk:commentary href="#section-5" refersTo="#key-28c4d22d4f3cb1475e5af6df50dd8c90"/>
<uk:commentary href="#section-5" refersTo="#c14770281"/>
<uk:commentary href="#section-5" refersTo="#c14770291"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-to-2017-06-26">
<timeInterval end="#date-2017-06-26" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-to-2018-09-13">
<timeInterval end="#date-2018-09-13" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-to-2020-12-31">
<timeInterval end="#date-2020-12-31" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2012-01-10-to-2016-05-26">
<timeInterval start="#date-2012-01-10" end="#date-2016-05-26" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2015-04-01">
<timeInterval start="#date-2015-04-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2015-04-01-to-2015-08-11">
<timeInterval start="#date-2015-04-01" end="#date-2015-08-11" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2015-04-01-to-2016-05-26">
<timeInterval start="#date-2015-04-01" end="#date-2016-05-26" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2015-04-01-to-2016-11-30">
<timeInterval start="#date-2015-04-01" end="#date-2016-11-30" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769721" marker="F1">
<p>
Definition in s. 1(1) repealed (1.1.1993) by
<ref eId="c00153" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c00154" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/1">regs. 3(1)</ref>
,
<ref eId="c00155" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2">10(2)</ref>
,
<ref eId="c00156" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2">Sch. 2</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769731" marker="F2">
<p>
Words in s. 1(1) substituted (1.1.1992) by
<ref eId="c00158" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c00159" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/a">reg. 6(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769741" marker="F3">
<p>
S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of
<ref eId="c00161" href="http://www.legislation.gov.uk/id/uksi/1998/3086">S.I. 1998/3086</ref>
,
<ref eId="c00162" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3086/article/10/3">art. 10(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ba25d2e6419a7fb6113443916ae49316" marker="F4">
<p>
Words in s. 1(1) substituted (18.4.2005) by
<ref eId="c0mi1tb53-00007" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0mi1tb53-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0mi1tb53-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/22/a">Sch. 4 para. 22(a)</ref>
;
<ref eId="c0mi1tb53-00010" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0mi1tb53-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-99a41e33beabf0af5821be829d6477bc" marker="F5">
<p>
Words in s. 1(1) inserted (1.7.2012) by
<ref eId="c16ps85x3-00007" href="http://www.legislation.gov.uk/id/ukpga/2012/11">Scotland Act 2012 (c. 11)</ref>
,
<ref eId="c16ps85x3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/7">ss. 24(7)</ref>
,
<ref eId="c16ps85x3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b">44(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7b37eb81cb4f794a98cb6e0f01843d38" marker="F6">
<p>
Words in s. 1(1) inserted (17.2.2015) by
<ref eId="c19hal6d3-00007" href="http://www.legislation.gov.uk/id/ukpga/2014/29">Wales Act 2014 (c. 29)</ref>
,
<ref eId="c19hal6d3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/29/section/7/1">ss. 7(1)</ref>
,
<ref eId="c19hal6d3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/2/b">29(2)(b)</ref>
<ref eId="c19hal6d3-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/3">(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769751" marker="F7">
<p>
S. 1(1): words in definition of "British ship" substituted (1.1.1996) by
<ref eId="c00164" href="http://www.legislation.gov.uk/id/ukpga/1995/21">1995 c. 21</ref>
,
<ref eId="c00165" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2">ss. 314(2)</ref>
,
<ref eId="c00166" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2">316(2)</ref>
,
<ref eId="c00167" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/2/a">Sch. 13 para. 53(2)(a)</ref>
(with
<ref eId="c00168" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1">s. 312(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-443febf8b5738ddc9c4c6b4fca74f23a" marker="F8">
<p>
Words in s. 1(1) substituted (18.4.2005) by
<ref eId="c0mi1tb53-00018" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0mi1tb53-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0mi1tb53-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/22/b">Sch. 4 para. 22(b)</ref>
;
<ref eId="c0mi1tb53-00021" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0mi1tb53-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769761" marker="F9">
<p>
Words inserted by
<ref eId="c00169" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c00170" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-50c4d77cb12d81b2ad958ac1b4818898" marker="F10">
<p>
Word in s. 1(1) inserted (21.7.2008) by
<ref eId="c1137dol3-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="c1137dol3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/117/2">s. 117(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769801" marker="F11">
<p>
Words in s. 1(1) repealed (1.1.1993) by
<ref eId="c00175" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c00176" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82">s. 82</ref>
,
<ref eId="c00177" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/II">Sch. 18 Pt. 2</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769821" marker="F12">
<p>
In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of
<ref eId="c00179" href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref eId="c00180" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/2/a">reg. 3(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769831" marker="F13">
<p>
Definition inserted by
<ref eId="c00181" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref eId="c00182" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
,
<ref eId="c00183" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/1">Sch. 4 Pt. 2 para. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769841" marker="F14">
<p>
Words in s. 1(1) substituted (1.1.1992) by
<ref eId="c00185" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c00186" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/b">reg. 6(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769851" marker="F15">
<p>
Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in
<ref eId="d10e2" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="ccd8e520231124095245483Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref eId="d10e8" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="ccd8e1120231124095245483Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref eId="ccd8e1420231124095245483Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/1">Sch. 1 para. 1</ref>
;
<ref eId="d10e18" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="ccd8e2120231124095245483Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref eId="ccd8e2420231124095245483Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. 2</ref>
;
<ref eId="d10e27" href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref eId="ccd8e3020231124095245483Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,
<ref eId="ccd8e3320231124095245483Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769861" marker="F16">
<p>
Definitions inserted by
<ref eId="c00198" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref eId="c00199" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
,
<ref eId="c00200" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/1">Sch. 4 Pt. 2 para. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769871" marker="F17">
<p>
S. 1(1): definition of "free zone goods" substituted (1.9.1994) by
<ref eId="c00202" href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref eId="c00203" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/1">ss. 100(1)</ref>
,
<ref eId="c00204" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref eId="c00205" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/14/paragraph/6">Sch. 14 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769881" marker="F18">
<p>
In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of
<ref eId="c00206" href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref eId="c00207" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/4/b">reg. 4(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d910bf9a1f82136c3bdb8208ce455e5" marker="F19">
<p>
Word in s. 1(1) substituted (17.7.2013) by
<ref eId="c16w9eaz3-00007" href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref eId="c16w9eaz3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/225">s. 225</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769911" marker="F20">
<p>
S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by
<ref eId="c00211" href="http://www.legislation.gov.uk/id/uksi/1999/1042">S.I. 1999/1042</ref>
,
<ref eId="c00212" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1042/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c00213" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1042/article/4">4</ref>
,
<ref eId="c00214" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1042/schedule/2/part/I">Sch. 2 Pt. 1 para. 6</ref>
;
<ref eId="c00215" href="http://www.legislation.gov.uk/id/uksi/1998/3178">S.I. 1998/3178</ref>
,
<ref eId="c00216" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/3178/article/2/2">art. 2(2)</ref>
,
<ref eId="c00217" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3178/schedule/4">Sch. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769921" marker="F21">
<p>
Definition repealed by
<ref eId="c00218" href="http://www.legislation.gov.uk/id/ukpga/1987/49">Territorial Sea Act 1987 (c. 49, SIF 29:1)</ref>
,
<ref eId="c00219" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3">s. 3</ref>
,
<ref eId="c00220" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dcd2807839a30ad1eca212ea48dab719" marker="F22">
<p>
Words in s. 1(1) inserted (30.11.2009) by
<ref eId="c13q0qy13-00018" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13q0qy13-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13q0qy13-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/2">Sch. 17 para. 8(2)</ref>
;
<ref eId="c13q0qy13-00021" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13q0qy13-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769931" marker="F23">
<p>
Words in s. 1(1) substituted (9.12.1992) by
<ref eId="c00222" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c00223" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref eId="c00224" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/1/a">Sch. 2 para. 1(a)</ref>
;
<ref eId="c00225" href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref eId="c00226" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769941" marker="F24">
<p>
Definition repealed by
<ref eId="c00227" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00228" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Sch. 19 Pt. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769951" marker="F25">
<p>
Words in s. 1(1) substituted (1.1.1993) by
<ref eId="c00230" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c00231" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref eId="c00232" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769971" marker="F26">
<p>
Definitions in s. 1(1) inserted (25.7.1991) by
<ref eId="c00234" href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref eId="c00235" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/1">s. 11(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769981" marker="F27">
<p>
S. 1(1): definition of "representative" inserted (1.6.1997) by
<ref eId="c00237" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00238" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00239" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/2/4">Sch. 6 para. 2(4)</ref>
;
<ref eId="c00240" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00241" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14769991" marker="F28">
<p>
Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by
<ref eId="c00243" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00244" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/2/a">ss. 30(2)(a)</ref>
,
<ref eId="c00245" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00246" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/7">Sch. 23 Pt. 1(7)</ref>
(with
<ref eId="c00247" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref eId="c00248" href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref eId="c00249" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770011" marker="F29">
<p>
S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by
<ref eId="c00252" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00253" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/2/b">s. 30(2)(b)</ref>
(with
<ref eId="c00254" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref eId="c00255" href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref eId="c00256" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770021" marker="F30">
<p>
S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by
<ref eId="c00258" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00259" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113/1">s. 113(1)</ref>
,
<ref eId="c00260" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II">Sch. 18 Pt. 2</ref>
, Note 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770031" marker="F31">
<p>
S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by
<ref eId="c00262" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00263" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref eId="c00264" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref eId="c00265" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I">Sch. 2 Pt. 1 para. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-35f15cfcbc0c065c541ad2aae11db7fd" marker="F32">
<p>
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<ref eId="c16qanan3-00007" href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref eId="c16qanan3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/2">Sch. 24 para. 41(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8e8d2d61420b1f78b15adc38093daf2b" marker="F33">
<p>
Words in s. 1(1) inserted (1.12.2014) by
<ref eId="c18b5bjx3-00007" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="c18b5bjx3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref eId="c18b5bjx3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/2">Sch. 28 para. 11(2)</ref>
(with
<ref eId="c18b5bjx3-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770041" marker="F34">
<p>
S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by
<ref eId="c00266" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00267" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref eId="c00268" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/1">Sch. 8 Pt. 1 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770051" marker="F35">
<p>
Words in s. 1(1) inserted (25.7.1991) by
<ref eId="c00270" href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref eId="c00271" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/2">s. 11(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770061" marker="F36">
<p>
S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by
<ref eId="c00273" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00274" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/a">s. 30(3)(a)</ref>
,
<ref eId="c00275" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref eId="c00276" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. 1(7)</ref>
(with
<ref eId="c00277" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">ss. 40(2)(3)</ref>
);
<ref eId="c00278" href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref eId="c00279" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770071" marker="F37">
<p>
S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by
<ref eId="c00281" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00282" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/b">s. 30(3)(b)</ref>
(with
<ref eId="c00283" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref eId="c00284" href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref eId="c00285" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770081" marker="F38">
<p>
S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by
<ref eId="c00287" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00288" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113/1">s. 113(1)</ref>
,
<ref eId="c00289" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II">Sch. 18 Pt. 2</ref>
, Note 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770091" marker="F39">
<p>
S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by
<ref eId="c00291" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00292" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref eId="c00293" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref eId="c00294" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/2/3">Sch. 2 Pt. 1 para. 2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e6e4085068a1b4231fa88117c84446e3" marker="F40">
<p>
Words in s. 1(1) substituted (1.12.2014) by
<ref eId="c18bl9ku3-00017" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="c18bl9ku3-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref eId="c18bl9ku3-00019" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/a">Sch. 28 para. 11(3)(a)</ref>
(with
<ref eId="c18bl9ku3-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d7679f15abc3b88475feb22deeb29a15" marker="F41">
<p>
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<ref eId="c16qanan3-00023" href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref eId="c16qanan3-00024" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/3/b">Sch. 24 para. 41(3)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b4ede738e961d4c6ed62313897abd12f" marker="F42">
<p>
Words in s. 1(1) inserted (1.12.2014) by
<ref eId="c18bcmdw3-00027" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="c18bcmdw3-00028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref eId="c18bcmdw3-00029" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/b">Sch. 28 para. 11(3)(b)</ref>
(with
<ref eId="c18bcmdw3-00030" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770121" marker="F43">
<p>
S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by
<ref eId="c00298" href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref eId="c00299" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/c">s. 30(3)(c)</ref>
(with
<ref eId="c00300" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref eId="c00301" href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref eId="c00302" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770131" marker="F44">
<p>
S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by
<ref eId="c00304" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00305" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref eId="c00306" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref eId="c00307" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/2/4">Sch. 2 Pt. 1 para. 2(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-804879dbe652fe8252012307829101ee" marker="F45">
<p>
Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<ref eId="c16qanan3-00031" href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref eId="c16qanan3-00032" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/3/c">Sch. 24 para. 41(3)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-092b1653adde906b3b2d55b1e3265dbc" marker="F46">
<p>
Words in s. 1(1) substituted (1.12.2014) by
<ref eId="c18bl9ku3-00037" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="c18bl9ku3-00038" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref eId="c18bl9ku3-00039" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/c">Sch. 28 para. 11(3)(c)</ref>
(with
<ref eId="c18bl9ku3-00040" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770141" marker="F47">
<p>
Words substituted by
<ref eId="c00308" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00309" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref eId="c00310" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/1">Sch. 8 Pt. 1 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770151" marker="F48">
<p>
S. 1(1): words in definition of "tons register" substituted (1.1.1996) by
<ref eId="c00312" href="http://www.legislation.gov.uk/id/ukpga/1995/21">1995 c. 21</ref>
,
<ref eId="c00313" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2">ss. 314(2)</ref>
,
<ref eId="c00314" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2">316(2)</ref>
,
<ref eId="c00315" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/2/b">Sch. 13 para. 53(2)(b)</ref>
(with
<ref eId="c00316" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1">s. 312(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770161" marker="F49">
<p>
Words added by
<ref eId="c00317" href="http://www.legislation.gov.uk/id/ukpga/1987/51">Finance (No. 2) Act 1987 (c. 51)</ref>
,
<ref eId="c00318" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/51/section/103/3">s. 103(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770171" marker="F50">
<p>
Words in s. 1(1) substituted (01.01.1992) by
<ref eId="c00320" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c00321" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/c">reg. 6(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dd4dee6f3aaca1f2a5c38f7093d27266" marker="F51">
<p>
Words in s. 1 added (1.4.2009) by
<ref eId="c13ofcne3-00007" href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref eId="c13ofcne3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref eId="c13ofcne3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/89">Sch. 1 para. 89</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770181" marker="F52">
<p>
Definition inserted by
<ref eId="c00322" href="http://www.legislation.gov.uk/id/ukpga/1987/49">Territorial Sea Act 1987 (c. 49, SIF 29:1)</ref>
,
<ref eId="c00323" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3">s. 3</ref>
,
<ref eId="c00324" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/1/paragraph/4/1">Sch. 1 para. 4(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770191" marker="F53">
<p>
In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by
<ref eId="c00325" href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref eId="c00326" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/2/b">reg. 3(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770201" marker="F54">
<p>
Words in s. 1(1) inserted (9.12.1992) by
<ref eId="c00328" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c00329" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref eId="c00330" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/1/b">Sch. 2 para. 1(b)</ref>
;
<ref eId="c00331" href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref eId="c00332" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770211" marker="F55">
<p>
Words in s. 1(3) substituted (1.6.1993) by
<ref eId="c00334" href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref eId="c00335" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/7/4/5">s. 7(4)(5)</ref>
,
<ref eId="c00336" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/2/paragraph/1/a">Sch. 2 para. 1(a)</ref>
;
<ref eId="c00337" href="http://www.legislation.gov.uk/id/uksi/1993/1152">S.I. 1993/1152</ref>
,
<ref eId="c00338" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/1152/article/3/2">art. 3(2)</ref>
,
<ref eId="c00339" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/1152/schedule/1/part/II">Sch. 1 Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770221" marker="F56">
<p>
Word inserted by
<ref eId="c00340" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00341" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref eId="c00342" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/2">Sch. 8 Pt. I para. 1(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770231" marker="F57">
<p>
S. 1(4)(4A)(4B) substituted for s. 1(4) (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 eId="c00344" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c00345" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/10/1/2">s. 10(1)(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6a6c58a56a565f8253604251871dc623" marker="F58">
<p>
Words in s. 1(4)(a)(i) substituted (1.4.2015) by
<ref eId="c1cixfmr3-00007" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="c1cixfmr3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/1/2">Sch. 21 para. 1(2)</ref>
,
<ref eId="c1cixfmr3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10">10</ref>
;
<ref eId="c1cixfmr3-00010" href="http://www.legislation.gov.uk/id/uksi/2015/812">S.I. 2015/812</ref>
,
<ref eId="c1cixfmr3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/812/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d73525caad1f6fb59404a384a9a3dc1" marker="F59">
<p>
S. 1(4A) omitted (1.4.2015) by virtue of
<ref eId="c1cixfmr3-00016" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="c1cixfmr3-00017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/1/3">Sch. 21 para. 1(3)</ref>
,
<ref eId="c1cixfmr3-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10">10</ref>
;
<ref eId="c1cixfmr3-00019" href="http://www.legislation.gov.uk/id/uksi/2015/812">S.I. 2015/812</ref>
,
<ref eId="c1cixfmr3-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/812/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F60">
<p>
Words in Act substituted (22.4.2011) by
<ref eId="c2rda3ko3-00006" href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref eId="c2rda3ko3-00007" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref eId="c2rda3ko3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref eId="c2rda3ko3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref eId="c2rda3ko3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref eId="c2rda3ko3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref eId="c2rda3ko3-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref eId="c2rda3ko3-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref eId="c2rda3ko3-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14770291" marker="F61">
<p>
Words in s. 5(3) substituted (1.1.1993) by virtue of
<ref eId="c00355" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c00356" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref eId="c00357" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/3">Sch. 1 para.3</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14769701" marker="C1">
<p>
S. 1 amended by
<ref eId="c00146" href="http://www.legislation.gov.uk/id/uksi/1987/2114">S.I. 1987/2114</ref>
,
<ref eId="c00147" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2">reg. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14769711" marker="C2">
<p>
S. 1 extended (
<i>prosp.</i>
) by
<ref eId="c00149" href="http://www.legislation.gov.uk/id/ukpga/2002/28">2002 c. 28</ref>
,
<ref eId="c00150" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/11/4">ss. 11(4)</ref>
,
<ref eId="c00151" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/2">16(2)</ref>
(with
<ref eId="c00152" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/7">s. 16(7)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1b353d84f76eca911434a835a42fd070" marker="C3">
<p>
S. 1 modified (30.10.2003) by
<ref eId="cpw93jg72-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/28">Export Control Act 2002 (c. 28)</ref>
,
<ref eId="cpw93jg72-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/11/4">ss. 11(4)</ref>
,
<ref eId="cpw93jg72-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/2">16(2)</ref>
(with
<ref eId="cpw93jg72-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/7">s. 16(7)</ref>
);
<ref eId="cpw93jg72-00011" href="http://www.legislation.gov.uk/id/uksi/2003/2629">S.I. 2003/2629</ref>
,
<ref eId="cpw93jg72-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2629/article/2/1">art. 2(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-99e8511ae080ba329f27f91f16a0905d" marker="C4">
<p>
S. 1: power to extend conferred (30.11.2009) by
<ref eId="c13pvufd3-00117" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13pvufd3-00118" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13pvufd3-00119" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1">Sch. 17 para. 9(1)</ref>
;
<ref eId="c13pvufd3-00120" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13pvufd3-00121" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14770271" marker="C5">
<p>
S. 5 excluded by
<ref eId="c00348" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref eId="c00349" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50">s. 50</ref>
,
<ref eId="c00350" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/10/paragraph/4/2">Sch. 10 para. 4(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-872dd19f5644485baa57ec19c0b1843e" marker="C6">
<p>
S. 5 applied (1.5.2004) by
<ref eId="cpwb8jm32-00079" href="http://www.legislation.gov.uk/id/uksi/2004/1214">The Products of Animal Origin (Third Country Imports) (England) Regulations 2004 (S.I. 2004/1214)</ref>
,
<ref eId="cpwb8jm32-00080" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1214/regulation/1">regs. 1</ref>
,
<ref eId="cpwb8jm32-00081" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1214/regulation/16/5">16(5)</ref>
(with
<ref eId="cpwb8jm32-00082" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1214/regulation/3">reg. 3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-28c4d22d4f3cb1475e5af6df50dd8c90" marker="C7">
<p>
S. 5 modified (10.1.2012) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/uksi/2011/3036">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</ref>
,
<ref eId="ccd8e720231123132041387Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref eId="ccd8e1020231123132041387Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/10">10</ref>
(with
<ref eId="ccd8e1320231123132041387Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">reg. 25</ref>
) (as amended (31.08.2023) by
<ref eId="d10e16" href="http://www.legislation.gov.uk/id/uksi/2023/872">The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872)</ref>
,
<ref eId="ccd11e26320231124103947543Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="ccd8e2020231123132041387Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/3/7">3(7)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14770281" marker="C8">
<p>
S. 5(3) modified by
<ref eId="c00352" href="http://www.legislation.gov.uk/id/uksi/1986/260">S.I. 1986/260</ref>
,
<ref eId="c00353" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5">regs. 5</ref>
(
<i>a</i>
), 18
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769771" marker="M1">
<p>
<ref eId="c00171" href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c. 3</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769781" marker="M2">
<p>
<ref eId="c00172" href="http://www.legislation.gov.uk/id/ukpga/1979/4">1979 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769791" marker="M3">
<p>
<ref eId="c00173" href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769811" marker="M4">
<p>
<ref eId="c00178" href="http://www.legislation.gov.uk/id/ukpga/1979/7">1979 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769891" marker="M5">
<p>
<ref eId="c00208" href="http://www.legislation.gov.uk/id/ukpga/1971/80">1971 c. 80</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769901" marker="M6">
<p>
<ref eId="c00209" href="http://www.legislation.gov.uk/id/ukpga/1968/59">1968 c. 59</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14769961" marker="M7">
<p>
<ref eId="c00233" href="http://www.legislation.gov.uk/id/ukpga/1962/58">1962 c. 58</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14770001" marker="M8">
<p>
<ref eId="c00250" href="http://www.legislation.gov.uk/id/ukpga/1972/25">1972 c. 25</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14770241" marker="M9">
<p>
<ref eId="c00346" href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c.3</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/part/I/2015-04-01</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>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.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2015-04-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</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>
</proprietary>
</meta>
<body eId="body">
<part eId="part-I" uk:target="true">
<num>Part I</num>
<heading> Preliminary</heading>
<section eId="section-1">
<num>1</num>
<heading> Interpretation. </heading>
<subsection eId="section-1-1">
<num>(1)</num>
<intro>
<p>In this Act, unless the context otherwise requires—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-aerodrome" eId="term-aerodrome">aerodrome </term>
” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<noteRef href="#c14769721" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-approved-wharf" eId="term-approved-wharf">approved wharf </term>
” has the meaning given by
<ins class="first last" ukl:ChangeId="d29p94" ukl:CommentaryRef="c14769731">
<noteRef uk:name="commentary" href="#c14769731" class="commentary"/>
section 20A
</ins>
below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-armed-forces" eId="term-armed-forces">armed forces </term>
” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service,
<noteRef href="#c14769741" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . or embodied;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="substitution first" ukl:ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" ukl:CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<noteRef uk:name="commentary" href="#key-ba25d2e6419a7fb6113443916ae49316" class="commentary"/>
</ins>
<term refersTo="#term-assigned-matter">
<ins class="substitution" ukl:ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" ukl:CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">assigned matter</ins>
</term>
<ins class="substitution" ukl:ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" ukl:CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty </ins>
<ins class="substitution" ukl:ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" ukl:CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<ins class="first" ukl:ChangeId="key-99a41e33beabf0af5821be829d6477bc-1531511931878" ukl:CommentaryRef="key-99a41e33beabf0af5821be829d6477bc">
<noteRef uk:name="commentary" href="#key-99a41e33beabf0af5821be829d6477bc" class="commentary"/>
, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" ukl:CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<ins ukl:ChangeId="key-99a41e33beabf0af5821be829d6477bc-1531511931878" ukl:CommentaryRef="key-99a41e33beabf0af5821be829d6477bc">
<ins class="first last" ukl:ChangeId="key-7b37eb81cb4f794a98cb6e0f01843d38-1531679010727" ukl:CommentaryRef="key-7b37eb81cb4f794a98cb6e0f01843d38">
<noteRef uk:name="commentary" href="#key-7b37eb81cb4f794a98cb6e0f01843d38" class="commentary"/>
or the Government of Wales Act 2006
</ins>
</ins>
</ins>
<ins class="substitution last" ukl:ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" ukl:CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<ins class="last" ukl:ChangeId="key-99a41e33beabf0af5821be829d6477bc-1531511931878" ukl:CommentaryRef="key-99a41e33beabf0af5821be829d6477bc">;</ins>
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-boarding-station" eId="term-boarding-station">boarding station </term>
” means a boarding station for the time being appointed under section 19 below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-boundary" eId="term-boundary">boundary </term>
” means the land boundary of Northern Ireland;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-british-ship" eId="term-british-ship">British ship </term>
” means a British ship within the meaning of the
<ins class="first last" ukl:ChangeId="d29p135" ukl:CommentaryRef="c14769751">
<noteRef uk:name="commentary" href="#c14769751" class="commentary"/>
Merchant Shipping Act 1995
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-claimant" eId="term-claimant">claimant </term>
”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-coasting-ship" eId="term-coasting-ship">coasting ship </term>
” has the meaning given by section 69 below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-commander" eId="term-commander">commander </term>
”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="substitution first" ukl:ChangeId="key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602" ukl:CommentaryRef="key-443febf8b5738ddc9c4c6b4fca74f23a">
<noteRef uk:name="commentary" href="#key-443febf8b5738ddc9c4c6b4fca74f23a" class="commentary"/>
</ins>
<term refersTo="#term-the-commissioners">
<ins class="substitution" ukl:ChangeId="key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602" ukl:CommentaryRef="key-443febf8b5738ddc9c4c6b4fca74f23a">the Commissioners</ins>
</term>
<ins class="substitution last" ukl:ChangeId="key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602" ukl:CommentaryRef="key-443febf8b5738ddc9c4c6b4fca74f23a">” means the Commissioners for Her Majesty’s Revenue and Customs</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-community-transit-goods" eId="term-community-transit-goods">Community transit goods </term>
”—
</p>
</content>
</hcontainer>
<level class="para1" eId="section-1-1-a">
<num>(a)</num>
<intro>
<p>in relation to imported goods, means—</p>
</intro>
<level class="para2" eId="section-1-1-a-i">
<num>(i)</num>
<content>
<p>goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or</p>
</content>
</level>
<level class="para2" eId="section-1-1-a-ii">
<num>(ii)</num>
<content>
<p>goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;</p>
</content>
</level>
</level>
<level class="para1" eId="section-1-1-b">
<num>(b)</num>
<intro>
<p>in relation to goods for exportation, means—</p>
</intro>
<level class="para2" eId="section-1-1-b-i">
<num>(i)</num>
<content>
<p>goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or</p>
</content>
</level>
<level class="para2" eId="section-1-1-b-ii">
<num>(ii)</num>
<content>
<p>
goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport
<ins class="first last" ukl:ChangeId="d29p210" ukl:CommentaryRef="c14769761">
<noteRef uk:name="commentary" href="#c14769761" class="commentary"/>
and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom
</ins>
;
</p>
</content>
</level>
</level>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-container" eId="term-container">container </term>
” includes any bundle or package and any
<ins class="first last" ukl:ChangeId="key-50c4d77cb12d81b2ad958ac1b4818898-1531171676920" ukl:CommentaryRef="key-50c4d77cb12d81b2ad958ac1b4818898">
<noteRef uk:name="commentary" href="#key-50c4d77cb12d81b2ad958ac1b4818898" class="commentary"/>
baggage,
</ins>
box, cask or other receptacle whatsoever;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-the-customs-and-excise-acts" eId="term-the-customs-and-excise-acts">the customs and excise Acts </term>
” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-the-customs-and-excise-acts-1979" eId="term-the-customs-and-excise-acts-1979">the Customs and Excise Acts 1979 </term>
” means—
</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>this Act,</p>
</item>
<item>
<p>
the
<noteRef href="#c14769771" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Customs and Excise Duties (General Reliefs) Act 1979,
</p>
</item>
<item>
<p>
the
<noteRef href="#c14769781" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Alcoholic Liquor Duties Act 1979,
</p>
</item>
<item>
<p>
the
<noteRef href="#c14769791" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Hydrocarbon Oil Duties Act 1979,
</p>
</item>
<item>
<p>
<noteRef href="#c14769801" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . and
</p>
</item>
<item>
<p>
the
<noteRef href="#c14769811" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Tobacco Products Duty Act 1979;
</p>
</item>
</blockList>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<noteRef href="#c14769821" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-customs-and-excise-airport" eId="term-customs-and-excise-airport">customs and excise airport </term>
” has the meaning given by section 21(7) below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-customs-and-excise-station" eId="term-customs-and-excise-station">customs and excise station </term>
” has the meaning given by section 26 below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p289" ukl:CommentaryRef="c14769831">
<noteRef uk:name="commentary" href="#c14769831" class="commentary"/>
</ins>
<term refersTo="#term-designation-order" eId="term-designation-order">
<ins ukl:ChangeId="d29p289" ukl:CommentaryRef="c14769831">designation order </ins>
</term>
<ins class="last" ukl:ChangeId="d29p289" ukl:CommentaryRef="c14769831">” has the meaning given by section 100A(5);</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-drawback-goods" eId="term-drawback-goods">drawback goods </term>
” means goods in the case of which a claim for drawback has been or is to be made;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-dutiable-goods" eId="term-dutiable-goods">dutiable goods </term>
”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-dutiable-or-restricted-goods" eId="term-dutiable-or-restricted-goods">dutiable or restricted goods </term>
” has the meaning given by section 52 below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-examination-station" eId="term-examination-station">examination station </term>
” has the meaning given by
<ins class="first last" ukl:ChangeId="d29p327" ukl:CommentaryRef="c14769841">
<noteRef uk:name="commentary" href="#c14769841" class="commentary"/>
section 22A
</ins>
below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p331" ukl:CommentaryRef="c14769851">
<noteRef uk:name="commentary" href="#c14769851" class="commentary"/>
</ins>
<term refersTo="#term-excise-duty-point" eId="term-excise-duty-point">
<ins ukl:ChangeId="d29p331" ukl:CommentaryRef="c14769851">excise duty point </ins>
</term>
<ins ukl:ChangeId="d29p331" ukl:CommentaryRef="c14769851">” has the meaning given by section 1 of the Finance (</ins>
<abbr title="Number">
<ins ukl:ChangeId="d29p331" ukl:CommentaryRef="c14769851">No.</ins>
</abbr>
<ins class="last" ukl:ChangeId="d29p331" ukl:CommentaryRef="c14769851"> 2) Act 1992;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-excise-licence-trade" eId="term-excise-licence-trade">excise licence trade </term>
” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-excise-warehouse" eId="term-excise-warehouse">excise warehouse </term>
” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-exporter" eId="term-exporter">exporter </term>
”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">
<noteRef uk:name="commentary" href="#c14769861" class="commentary"/>
</ins>
<term refersTo="#term-free-zone" eId="term-free-zone">
<ins ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">free zone </ins>
</term>
<ins ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">” has the meaning given by section 100A(2);</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">
<ins class="first" ukl:ChangeId="d29p369" ukl:CommentaryRef="c14769871">
<noteRef uk:name="commentary" href="#c14769871" class="commentary"/>
</ins>
</ins>
<term refersTo="#term-free-zone-goods" eId="term-free-zone-goods">
<ins ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">
<ins ukl:ChangeId="d29p369" ukl:CommentaryRef="c14769871">free zone goods </ins>
</ins>
</term>
<ins ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">
<ins class="last" ukl:ChangeId="d29p369" ukl:CommentaryRef="c14769871">” are goods which are within a free zone;</ins>
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<noteRef href="#c14769881" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p361" ukl:CommentaryRef="c14769861">. . .</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-goods" eId="term-goods">goods </term>
” includes stores and
<ins class="substitution first last" ukl:ChangeId="key-3d910bf9a1f82136c3bdb8208ce455e5-1531522764630" ukl:CommentaryRef="key-3d910bf9a1f82136c3bdb8208ce455e5">
<noteRef uk:name="commentary" href="#key-3d910bf9a1f82136c3bdb8208ce455e5" class="commentary"/>
containers
</ins>
;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-holiday" eId="term-holiday">holiday </term>
”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the
<noteRef href="#c14769891" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-hovercraft" eId="term-hovercraft">hovercraft </term>
” means a hovercraft within the meaning of the
<noteRef href="#c14769901" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Hovercraft Act 1968;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-importer" eId="term-importer">importer </term>
”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-justice" eId="term-justice">justice </term>
” and “
<term refersTo="#term-justice-of-the-peace" eId="term-justice-of-the-peace">justice of the peace </term>
” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-land" eId="term-land">land </term>
” and “
<term refersTo="#term-landing" eId="term-landing">landing </term>
”, in relation to aircraft, include alighting on water;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-law-officer-of-the-crown" eId="term-law-officer-of-the-crown">law officer of the Crown </term>
” means the Attorney General or
<ins class="first last" ukl:ChangeId="d29p444" ukl:CommentaryRef="c14769911">
<noteRef uk:name="commentary" href="#c14769911" class="commentary"/>
for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857
</ins>
or in Northern Ireland the Attorney General for Northern Ireland;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-licence-year" eId="term-licence-year">licence year </term>
”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-master" eId="term-master">master </term>
”, in relation to a ship, includes any person having or taking the charge or command of the ship;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c14769921" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-night" eId="term-night">night </term>
” means the period between 11 pm and 5 am;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="key-dcd2807839a30ad1eca212ea48dab719-1531330961799" ukl:CommentaryRef="key-dcd2807839a30ad1eca212ea48dab719">
<noteRef uk:name="commentary" href="#key-dcd2807839a30ad1eca212ea48dab719" class="commentary"/>
</ins>
<term refersTo="#term-nuclear-material">
<ins ukl:ChangeId="key-dcd2807839a30ad1eca212ea48dab719-1531330961799" ukl:CommentaryRef="key-dcd2807839a30ad1eca212ea48dab719">nuclear material</ins>
</term>
<ins class="last" ukl:ChangeId="key-dcd2807839a30ad1eca212ea48dab719-1531330961799" ukl:CommentaryRef="key-dcd2807839a30ad1eca212ea48dab719">” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-occupier" eId="term-occupier">occupier </term>
”, in relation to any bonded premises,
<ins class="first last" ukl:ChangeId="d29p482" ukl:CommentaryRef="c14769931">
<noteRef uk:name="commentary" href="#c14769931" class="commentary"/>
includes any
</ins>
person who has given security to the Crown in respect of those premises;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-officer" eId="term-officer">officer </term>
” means, subject to section 8(2) below, a person commissioned by the Commissioners;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-owner" eId="term-owner">owner </term>
”, in relation to an aircraft, includes the operator of the aircraft;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-owner" eId="term-owner">owner </term>
”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p507" ukl:CommentaryRef="c14769941">
<noteRef uk:name="commentary" href="#c14769941" class="commentary"/>
</ins>
<term refersTo="#term-perfect-entry" eId="term-perfect-entry">
<ins ukl:ChangeId="d29p507" ukl:CommentaryRef="c14769941">perfect entry </ins>
</term>
<ins ukl:ChangeId="d29p507" ukl:CommentaryRef="c14769941">” means an entry made in accordance with </ins>
<ins ukl:ChangeId="d29p507" ukl:CommentaryRef="c14769941">
<ins class="first last" ukl:ChangeId="d29p515" ukl:CommentaryRef="c14769951">
<noteRef uk:name="commentary" href="#c14769951" class="commentary"/>
regulation 5 of the Customs Controls on Importation of Goods Regulations 1991
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p507" ukl:CommentaryRef="c14769941"> or warehousing regulations, as the case may require;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-pipe-line" eId="term-pipe-line">pipe-line </term>
” has the meaning given by section 65 of the
<noteRef href="#c14769961" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-port" eId="term-port">port </term>
” means a port appointed by the Commissioners under section 19 below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-prescribed-area" eId="term-prescribed-area">prescribed area </term>
” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-prescribed-sum" eId="term-prescribed-sum">prescribed sum </term>
”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-prohibited-or-restricted-goods" eId="term-prohibited-or-restricted-goods">prohibited or restricted goods </term>
” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-proper" eId="term-proper">proper </term>
”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-proprietor" eId="term-proprietor">proprietor </term>
”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-queens-warehouse" eId="term-queens-warehouse">Queen’s warehouse </term>
” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p579" ukl:CommentaryRef="c14769971">
<noteRef uk:name="commentary" href="#c14769971" class="commentary"/>
</ins>
<term refersTo="#term-registered-excise-dealer-and-shipper" eId="term-registered-excise-dealer-and-shipper">
<ins ukl:ChangeId="d29p579" ukl:CommentaryRef="c14769971"> registered excise dealer and shipper </ins>
</term>
<ins ukl:ChangeId="d29p579" ukl:CommentaryRef="c14769971">” means a revenue trader approved and registered by the Commissioners under section 100G below;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p579" ukl:CommentaryRef="c14769971"></ins>
<term refersTo="#term-registered-excise-dealers-and-shippers-regulations" eId="term-registered-excise-dealers-and-shippers-regulations">
<ins ukl:ChangeId="d29p579" ukl:CommentaryRef="c14769971">registered excise dealers and shippers regulations </ins>
</term>
<ins class="last" ukl:ChangeId="d29p579" ukl:CommentaryRef="c14769971">” means regulations under section 100G below;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p595" ukl:CommentaryRef="c14769981">
<noteRef uk:name="commentary" href="#c14769981" class="commentary"/>
</ins>
<term refersTo="#term-representative" eId="term-representative">
<ins ukl:ChangeId="d29p595" ukl:CommentaryRef="c14769981">representative </ins>
</term>
<ins class="last" ukl:ChangeId="d29p595" ukl:CommentaryRef="c14769981">”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<intro>
<p>
<term refersTo="#term-the-revenue-trade-provisions-of-the-customs-and-excise-acts" eId="term-the-revenue-trade-provisions-of-the-customs-and-excise-acts">the revenue trade provisions of the customs and excise Acts </term>
” means—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required;
<noteRef href="#c14769991" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>
the provisions of the
<noteRef href="#c14770001" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above)
<ins class="first" ukl:ChangeId="d29p629" ukl:CommentaryRef="c14770011">
<noteRef uk:name="commentary" href="#c14770011" class="commentary"/>
;
</ins>
<noteRef href="#c14770021" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p629" ukl:CommentaryRef="c14770011">. . .</ins>
</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>
<ins ukl:ChangeId="d29p629" ukl:CommentaryRef="c14770011">the provisions of Chapter </ins>
<abbr class="acronym" title="2">
<ins ukl:ChangeId="d29p629" ukl:CommentaryRef="c14770011">II</ins>
</abbr>
<ins class="last" ukl:ChangeId="d29p629" ukl:CommentaryRef="c14770011"> of Part I of the Finance Act 1993;</ins>
</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p640" ukl:CommentaryRef="c14770031">
<noteRef uk:name="commentary" href="#c14770031" class="commentary"/>
the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(f)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-35f15cfcbc0c065c541ad2aae11db7fd-1531513344216" ukl:CommentaryRef="key-35f15cfcbc0c065c541ad2aae11db7fd">
<noteRef uk:name="commentary" href="#key-35f15cfcbc0c065c541ad2aae11db7fd" class="commentary"/>
the provisions of Part 1 of Schedule 24 to the Finance Act 2012;
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(g)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-8e8d2d61420b1f78b15adc38093daf2b-1531608304419" ukl:CommentaryRef="key-8e8d2d61420b1f78b15adc38093daf2b">
<noteRef uk:name="commentary" href="#key-8e8d2d61420b1f78b15adc38093daf2b" class="commentary"/>
the provisions of Part 3 of the Finance Act 2014;
</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="definition">
<intro>
<p>
<term refersTo="#term-revenue-trader" eId="term-revenue-trader">revenue trader </term>
” means
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
<noteRef href="#c14770041" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts
<ins class="first" ukl:ChangeId="d29p663" ukl:CommentaryRef="c14770051">
<noteRef uk:name="commentary" href="#c14770051" class="commentary"/>
or which consists of or includes—
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
<ins ukl:ChangeId="d29p663" ukl:CommentaryRef="c14770051">the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); </ins>
<noteRef href="#c14770061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p663" ukl:CommentaryRef="c14770051">. . .</ins>
</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>
<noteRef href="#c14770071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first" ukl:ChangeId="d29p672">the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; </ins>
<noteRef href="#c14770081" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p672">. . .</ins>
</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>
<ins class="first" ukl:ChangeId="d29p681" ukl:CommentaryRef="c14770091">
<noteRef uk:name="commentary" href="#c14770091" class="commentary"/>
being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>
<ins ukl:ChangeId="d29p681" ukl:CommentaryRef="c14770091">the organisation, management or promotion of </ins>
<ins class="last" ukl:ChangeId="d29p681" ukl:CommentaryRef="c14770091">
<ins class="substitution first last" ukl:ChangeId="key-e6e4085068a1b4231fa88117c84446e3-1531609008650" ukl:CommentaryRef="key-e6e4085068a1b4231fa88117c84446e3">
<noteRef uk:name="commentary" href="#key-e6e4085068a1b4231fa88117c84446e3" class="commentary"/>
any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)
</ins>
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(f)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-d7679f15abc3b88475feb22deeb29a15-1531513940249" ukl:CommentaryRef="key-d7679f15abc3b88475feb22deeb29a15">
<noteRef uk:name="commentary" href="#key-d7679f15abc3b88475feb22deeb29a15" class="commentary"/>
being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(g)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-b4ede738e961d4c6ed62313897abd12f-1531608599900" ukl:CommentaryRef="key-b4ede738e961d4c6ed62313897abd12f">
<noteRef uk:name="commentary" href="#key-b4ede738e961d4c6ed62313897abd12f" class="commentary"/>
the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);
</ins>
</p>
</content>
</level>
<level class="para1">
<num>(h)</num>
<content>
<p>
the financing or facilitation of any such transactions or activities
<ins class="first" ukl:ChangeId="d29p699" ukl:CommentaryRef="c14770121">
<noteRef uk:name="commentary" href="#c14770121" class="commentary"/>
as are mentioned in sub-paragraph (i)
</ins>
<ins ukl:ChangeId="d29p699" ukl:CommentaryRef="c14770121">
<ins class="first" ukl:ChangeId="d29p701" ukl:CommentaryRef="c14770131">
<noteRef uk:name="commentary" href="#c14770131" class="commentary"/>
, (ia), (ib)
</ins>
</ins>
<ins ukl:ChangeId="d29p699" ukl:CommentaryRef="c14770121">
<ins ukl:ChangeId="d29p701" ukl:CommentaryRef="c14770131">
<ins class="substitution first" ukl:ChangeId="key-804879dbe652fe8252012307829101ee-1531514029030" ukl:CommentaryRef="key-804879dbe652fe8252012307829101ee">
<noteRef uk:name="commentary" href="#key-804879dbe652fe8252012307829101ee" class="commentary"/>
, (ic)
</ins>
</ins>
</ins>
<ins ukl:ChangeId="d29p699" ukl:CommentaryRef="c14770121">
<ins class="last" ukl:ChangeId="d29p701" ukl:CommentaryRef="c14770131">
<ins class="substitution last" ukl:ChangeId="key-804879dbe652fe8252012307829101ee-1531514029030" ukl:CommentaryRef="key-804879dbe652fe8252012307829101ee">
<ins class="substitution first last" ukl:ChangeId="key-092b1653adde906b3b2d55b1e3265dbc-1531609232932" ukl:CommentaryRef="key-092b1653adde906b3b2d55b1e3265dbc">
<noteRef uk:name="commentary" href="#key-092b1653adde906b3b2d55b1e3265dbc" class="commentary"/>
, (id) or (ie)
</ins>
</ins>
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p699" ukl:CommentaryRef="c14770121"> above</ins>
,
</p>
</content>
</level>
<wrapUp>
<blockContainer ukl:Name="BlockText">
<p>
, whether or not that trade or business is an excise licence trade,
<ins class="first" ukl:ChangeId="d29p713" ukl:CommentaryRef="c14770141">
<noteRef uk:name="commentary" href="#c14770141" class="commentary"/>
; and
</ins>
</p>
</blockContainer>
<blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens">
<item>
<num>(b)</num>
<p>
<ins ukl:ChangeId="d29p713" ukl:CommentaryRef="c14770141">any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p713" ukl:CommentaryRef="c14770141">a</ins>
</i>
<ins ukl:ChangeId="d29p713" ukl:CommentaryRef="c14770141">) above),</ins>
</p>
</item>
</blockList>
<p>
<ins class="last" ukl:ChangeId="d29p713" ukl:CommentaryRef="c14770141">and includes a registered club</ins>
;
</p>
</wrapUp>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-ship" eId="term-ship">ship </term>
” and “
<term refersTo="#term-vessel" eId="term-vessel">vessel </term>
” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-shipment" eId="term-shipment">shipment </term>
” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-stores" eId="term-stores">stores </term>
” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-tons-register" eId="term-tons-register">tons register </term>
” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the
<ins class="first last" ukl:ChangeId="d29p759" ukl:CommentaryRef="c14770151">
<noteRef uk:name="commentary" href="#c14770151" class="commentary"/>
Merchant Shipping Act 1995
</ins>
or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-transit-goods" eId="term-transit-goods">transit goods </term>
”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-transit-or-transhipment" eId="term-transit-or-transhipment">transit or transhipment </term>
”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question
<ins class="first last" ukl:ChangeId="d29p777" ukl:CommentaryRef="c14770161">
<noteRef uk:name="commentary" href="#c14770161" class="commentary"/>
or transhipment of those goods for use as stores
</ins>
;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-transit-shed" eId="term-transit-shed">transit shed </term>
” has the meaning given by
<ins class="first last" ukl:ChangeId="d29p788" ukl:CommentaryRef="c14770171">
<noteRef uk:name="commentary" href="#c14770171" class="commentary"/>
section 25A
</ins>
below;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first last" ukl:ChangeId="key-dd4dee6f3aaca1f2a5c38f7093d27266-1531328356184" ukl:CommentaryRef="key-dd4dee6f3aaca1f2a5c38f7093d27266">
<noteRef uk:name="commentary" href="#key-dd4dee6f3aaca1f2a5c38f7093d27266" class="commentary"/>
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p792" ukl:CommentaryRef="c14770181">
<noteRef uk:name="commentary" href="#c14770181" class="commentary"/>
</ins>
<term refersTo="#term-united-kingdom-waters" eId="term-united-kingdom-waters">
<ins ukl:ChangeId="d29p792" ukl:CommentaryRef="c14770181">United Kingdom waters </ins>
</term>
<ins class="last" ukl:ChangeId="d29p792" ukl:CommentaryRef="c14770181">”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-vehicle" eId="term-vehicle">vehicle </term>
” includes a railway vehicle;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first last" ukl:ChangeId="d29p809" ukl:CommentaryRef="c14770191">
<noteRef uk:name="commentary" href="#c14770191" class="commentary"/>
“victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).
</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-warehouse" eId="term-warehouse">warehouse </term>
”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section
<ins class="first last" ukl:ChangeId="d29p822" ukl:CommentaryRef="c14770201">
<noteRef uk:name="commentary" href="#c14770201" class="commentary"/>
and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below
</ins>
, be construed accordingly;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-warehousing-regulations" eId="term-warehousing-regulations">warehousing regulations </term>
” means regulations under section 93 below.
</p>
</content>
</hcontainer>
</subsection>
<subsection eId="section-1-2">
<num>(2)</num>
<content>
<p>This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.</p>
</content>
</subsection>
<subsection eId="section-1-3">
<num>(3)</num>
<content>
<p>Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—</p>
<p>
<i>Alcoholic Liquor Duties Act 1979</i>
</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p> “beer ”</p>
</item>
<item>
<p>
“brewer ” and “
<ins class="first last" ukl:ChangeId="d29p859" ukl:CommentaryRef="c14770211">
<noteRef uk:name="commentary" href="#c14770211" class="commentary"/>
registered brewer
</ins>
</p>
</item>
<item>
<p> “cider ”</p>
</item>
<item>
<p> “compounder ”</p>
</item>
<item>
<p> “distiller ”</p>
</item>
<item>
<p> “distiller’s warehouse ”</p>
</item>
<item>
<p> “dutiable alcoholic liquor ”</p>
</item>
<item>
<p>
<term refersTo="#term-licensed" eId="term-licensed">licensed </term>
”, in relation to producers of wine or made-wine
</p>
</item>
<item>
<p> “made-wine ”</p>
</item>
<item>
<p> “producer of made-wine ”</p>
</item>
<item>
<p> “producer of wine ”</p>
</item>
<item>
<p> “proof ”</p>
</item>
<item>
<p> “rectifier ”</p>
</item>
<item>
<p> “registered club ”</p>
</item>
<item>
<p> “spirits ”</p>
</item>
<item>
<p>
<ins class="first last" ukl:ChangeId="d29p919" ukl:CommentaryRef="c14770221">
<noteRef uk:name="commentary" href="#c14770221" class="commentary"/>
“wholesaler ”
</ins>
</p>
</item>
<item>
<p> “wine ”</p>
<p>
<i>Hydrocarbon Oil Duties Act 1979</i>
</p>
</item>
<item>
<p> “rebate ”</p>
</item>
<item>
<p> “refinery ”</p>
<p>
<i>Tobacco Products Duty Act 1979</i>
</p>
</item>
<item>
<p> “tobacco products ”</p>
</item>
</blockList>
</content>
</subsection>
<subsection eId="section-1-4">
<num>
<ins class="first" ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">
<noteRef uk:name="commentary" href="#c14770231" class="commentary"/>
(4)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—</ins>
</p>
</intro>
<level class="para1" eId="section-1-4-a">
<num>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">the goods are to be sold by retail either—</ins>
</p>
</intro>
<level class="para2" eId="section-1-4-a-i">
<num>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">in the course of a </ins>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">
<ins class="substitution first last" ukl:ChangeId="key-6a6c58a56a565f8253604251871dc623-1531863200878" ukl:CommentaryRef="key-6a6c58a56a565f8253604251871dc623">
<noteRef uk:name="commentary" href="#key-6a6c58a56a565f8253604251871dc623" class="commentary"/>
journey made by the ship or aircraft
</ins>
</ins>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-1-4-a-ii">
<num>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">for consumption on board;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">and</ins>
</p>
</wrapUp>
</level>
<level class="para1" eId="section-1-4-b">
<num>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">the goods are not treated as exported by virtue of regulations under section 12 of the </ins>
<noteRef href="#c14770241" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-1-4A">
<num>
<noteRef href="#key-3d73525caad1f6fb59404a384a9a3dc1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">(4A)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-4B">
<num>
<ins ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">(4B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p949" ukl:CommentaryRef="c14770231">In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-5">
<num>(5)</num>
<content>
<p>A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.</p>
</content>
</subsection>
<subsection eId="section-1-6">
<num>(6)</num>
<content>
<p>In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.</p>
</content>
</subsection>
<subsection eId="section-1-7">
<num>(7)</num>
<content>
<p>
The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the
<ins class="substitution first last" ukl:ChangeId="key-b2509ff0ebe59fb37e644c44bb44fec6-1531429763035" ukl:CommentaryRef="key-b2509ff0ebe59fb37e644c44bb44fec6">
<noteRef uk:name="commentary" href="#key-b2509ff0ebe59fb37e644c44bb44fec6" class="commentary"/>
European Union
</ins>
, as if the revenue from duties so imposed remained part of the revenues of the Crown.
</p>
</content>
</subsection>
</section>
<section eId="section-2">
<num>2</num>
<heading> Application to hovercraft.</heading>
<subsection eId="section-2-1">
<num>(1)</num>
<content>
<p>
This Part, Parts III to
<abbr class="acronym" title="7">VII</abbr>
and Parts X to
<abbr class="acronym" title="12">XII</abbr>
of this Act shall apply as if references to ships or vessels included references to hovercraft, and the said Parts III to
<abbr class="acronym" title="7">VII</abbr>
shall apply in relation to an approved wharf or transit shed which is not in a port as if it were in a port.
</p>
</content>
</subsection>
<subsection eId="section-2-2">
<num>(2)</num>
<content>
<p>All other provisions of the customs and excise Acts shall apply as if references (however expressed) to goods or passengers carried in or moved by ships or vessels included references to goods or passengers carried in or moved by hovercraft.</p>
</content>
</subsection>
<subsection eId="section-2-3">
<num>(3)</num>
<content>
<p>In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”, “transhipment ”, “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.</p>
</content>
</subsection>
<subsection eId="section-2-4">
<num>(4)</num>
<content>
<p>References in the customs and excise Acts to goods imported or exported by land, or conveyed into or out of Northern Ireland by land, include references to goods imported, exported or conveyed across any part of the boundary of Northern Ireland; and it is hereby declared that in those Acts references to vehicles include references to hovercraft proceeding over land or water or partly over land and partly over water.</p>
</content>
</subsection>
<subsection eId="section-2-5">
<num>(5)</num>
<content>
<p>Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by hovercraft which is different from the provision made for the importation or exportation of goods by other means.</p>
</content>
</subsection>
</section>
<section eId="section-3">
<num>3</num>
<heading> Application to pipe-lines.</heading>
<subsection eId="section-3-1">
<num>(1)</num>
<content>
<p>In the customs and excise Acts “shipping ” and “loading ” and cognate expressions, where used in relation to importation or exportation, include, in relation to importation or exportation by means of a pipe-line, the conveyance of goods by means of the pipe-line and the charging and discharging of goods into and from the pipe-line, but subject to any necessary modifications.</p>
</content>
</subsection>
<subsection eId="section-3-2">
<num>(2)</num>
<content>
<p>
In the customs and excise Acts “
<term refersTo="#term-importer" eId="term-importer">importer </term>
”, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line.
</p>
</content>
</subsection>
<subsection eId="section-3-3">
<num>(3)</num>
<content>
<p>Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by means of a pipe-line which is different from the provision made for the importation or exportation of goods by other means.</p>
</content>
</subsection>
</section>
<section eId="section-4">
<num>4</num>
<heading> Application to certain Crown aircraft.</heading>
<subsection eId="section-4-1">
<num>(1)</num>
<content>
<p>The provisions of the Customs and Excise Acts 1979 relating to aircraft shall apply in relation to any aircraft belonging to or employed in the service of Her Majesty other than a military aircraft.</p>
</content>
</subsection>
<subsection eId="section-4-2">
<num>(2)</num>
<content>
<p>
In this section “
<term refersTo="#term-military-aircraft" eId="term-military-aircraft">military aircraft </term>
” includes naval and air force aircraft and any aircraft commanded by a person in naval, military or air force service detailed for the purpose of such command.
</p>
</content>
</subsection>
</section>
<section eId="section-5">
<num>5</num>
<heading>
Time of importation, exportation,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-5-1">
<num>(1)</num>
<content>
<p>The provisions of this section shall have effect for the purposes of the customs and excise Acts.</p>
</content>
</subsection>
<subsection eId="section-5-2">
<num>(2)</num>
<intro>
<p>Subject to subsections (3) and (6) below, the time of importation of any goods shall be deemed to be—</p>
</intro>
<level class="para1" eId="section-5-2-a">
<num>(a)</num>
<content>
<p>where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;</p>
</content>
</level>
<level class="para1" eId="section-5-2-b">
<num>(b)</num>
<content>
<p>where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;</p>
</content>
</level>
<level class="para1" eId="section-5-2-c">
<num>(c)</num>
<content>
<p>where the goods are brought by land, the time when the goods are brought across the boundary into Northern Ireland.</p>
</content>
</level>
</subsection>
<subsection eId="section-5-3">
<num>(3)</num>
<content>
<p>
In the case of goods brought by sea of which entry is not required under
<ins class="first last" ukl:ChangeId="d29p1151" ukl:CommentaryRef="c14770291">
<noteRef uk:name="commentary" href="#c14770291" class="commentary"/>
regulation 5 of the Customs Controls on Importation of Goods Regulations 1991
</ins>
, the time of importation shall be deemed to be the time when the ship carrying them came within the limits of the port at which the goods are discharged.
</p>
</content>
</subsection>
<subsection eId="section-5-4">
<num>(4)</num>
<intro>
<p>Subject to subsections (5) and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—</p>
</intro>
<level class="para1" eId="section-5-4-a">
<num>(a)</num>
<content>
<p>where the goods are exported by sea or air, the time when the goods are shipped for exportation;</p>
</content>
</level>
<level class="para1" eId="section-5-4-b">
<num>(b)</num>
<content>
<p>where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.</p>
</content>
</level>
</subsection>
<subsection eId="section-5-5">
<num>(5)</num>
<content>
<p>In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment which are exported by sea or air, the time of exportation shall be deemed to be the time when the exporting ship or aircraft departs from the last port or customs and excise airport at which it is cleared before departing for a destination outside the United Kingdom.</p>
</content>
</subsection>
<subsection eId="section-5-6">
<num>(6)</num>
<content>
<p>Goods imported by means of a pipe-line shall be treated as imported at the time when they are brought within the limits of a port or brought across the boundary into Northern Ireland.</p>
</content>
</subsection>
<subsection eId="section-5-7">
<num>(7)</num>
<content>
<p>Goods exported by means of a pipe-line shall be treated as exported at the time when they are charged into that pipe-line for exportation.</p>
</content>
</subsection>
<subsection eId="section-5-8">
<num>(8)</num>
<content>
<p>A ship shall be deemed to have arrived at or departed from a port at the time when the ship comes within or, as the case may be, leaves the limits of that port.</p>
</content>
</subsection>
</section>
</part>
</body>
</act>
</akomaNtoso>