http://www.legislation.gov.uk/ukpga/1979/2/part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc/2005-04-18Customs 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 Participation2005-04-18 Part II Administration Appointment and duties of Commissioners, officers, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Appointment and general duties of Commissioners, etc. <CommentaryRef Ref="c14770301"/>6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Privileges of Commissioners, etc.7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exercise of powers and performance of duties.81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.3Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection. General duties of Commissioners in relation to customs matters concerning the European Communities.9For the purpose of implementing Community obligations the Commissioners shall co-operate with other customs services on matters of mutual concern, and (without prejudice to the foregoing) may for that purpose—agive effect, in accordance with such arrangements as they may direct or by regulations prescribe, to any Community requirement or practice as to the movement of goods between countries, including any rules requiring payment to be made in connection with the exportation of goods to compensate for any relief from customs duty allowed or to be allowed (and may recover any such payment as if it were an amount of customs duty unpaid); andbgive effect to any reciprocal arrangements made between member States (with or without other countries or territories) for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion. Disclosure by Commissioners of certain information as to imported goods.101On being notified at any time by the Treasury that they are satisfied that it is in the national interest that the information in question should be disclosed to persons other than the Commissioners, the Commissioners may disclose through such person as may be specified in the notification such information to which this section applies, in respect of imported goods of such decriptions, as may be so specified.2The information to which this section applies is information contained in any document with which the Commissioners have been provided in pursuance of the Customs and Excise Acts 1979 for the purpose of making entry of any goods on their importation, being information of the following descriptions only, namely—athe description of the goods, including any maker’s catalogue number;bthe quantities of the goods imported in a particular period, so, however, that if any quantity is given by value it shall not also be given in any other form;cthe name of the maker of the goods;dthe country of origin of the goods;ethe country from which the goods were consigned.3Without prejudice to paragraph 10 of Schedule 7 to this Act, this section also applies to information of any of those descriptions contained in any document with which the Commissioners have been provided for that purpose after 7th March 1967 in pursuance of the Customs and Excise Act 1952.4The Treasury may by order add to the descriptions of information to which this section applies any further description of information contained in any document such as is mentioned in subsection (2) or (3) above other than the price of the goods or the name of the importer of the goods.5The power to make orders under subsection (4) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament. Assistance to be rendered by police, etc.11It shall be the duty of every constable and every member of Her Majesty’s armed forces or coastguard to assist in the enforcement of the law relating to any assigned matter. Power to hold inquiries.12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .References in s. 6 to the Minister for the Civil Service to be construed as references to the Treasury: S.I. 1981/1670, arts. 2(1)(a), 3(5)1952 c. 44. S. 11 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 5(1); S.I. 2005/1126, art. 2(2)(d)S. 8(2)(3) excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 4; S.I. 2005/1126, art. 2(2)(d)S. 6 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 21(a), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)S. 7 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 21(b), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)S. 8(1) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 21(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)S. 12 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(i), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)
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<P2para>
<Text>Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2011-04-22" RestrictExtent="E+W+S+N.I.">
<Title> General duties of Commissioners in relation to customs matters concerning the European Communities.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/9/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/9" id="section-9">
<Pnumber>9</Pnumber>
<P1para>
<Text>For the purpose of implementing Community obligations the Commissioners shall co-operate with other customs services on matters of mutual concern, and (without prejudice to the foregoing) may for that purpose—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/9/a/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/9/a" id="section-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>give effect, in accordance with such arrangements as they may direct or by regulations prescribe, to any Community requirement or practice as to the movement of goods between countries, including any rules requiring payment to be made in connection with the exportation of goods to compensate for any relief from customs duty allowed or to be allowed (and may recover any such payment as if it were an amount of customs duty unpaid); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/9/b/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/9/b" id="section-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>give effect to any reciprocal arrangements made between member States (with or without other countries or territories) for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S+N.I.">
<Title> Disclosure by Commissioners of certain information as to imported goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10" id="section-10">
<Pnumber>10</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/1/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/1" id="section-10-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>On being notified at any time by the Treasury that they are satisfied that it is in the national interest that the information in question should be disclosed to persons other than the Commissioners, the Commissioners may disclose through such person as may be specified in the notification such information to which this section applies, in respect of imported goods of such decriptions, as may be so specified.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/2" RestrictEndDate="2020-12-31" id="section-10-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>The information to which this section applies is information contained in any document with which the Commissioners have been provided in pursuance of the Customs and Excise Acts 1979 for the purpose of making entry of any goods on their importation, being information of the following descriptions only, namely—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2/a/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/2/a" id="section-10-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the description of the goods, including any maker’s catalogue number;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2/b/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/2/b" id="section-10-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the quantities of the goods imported in a particular period, so, however, that if any quantity is given by value it shall not also be given in any other form;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2/c/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/2/c" id="section-10-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the name of the maker of the goods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2/d/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/2/d" id="section-10-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the country of origin of the goods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/2/e/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/2/e" id="section-10-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>the country from which the goods were consigned.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/3/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/3" id="section-10-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Without prejudice to paragraph 10 of Schedule 7 to this Act, this section also applies to information of any of those descriptions contained in any document with which the Commissioners have been provided for that purpose after 7th March 1967 in pursuance of the
<CommentaryRef Ref="c14770331"/>
Customs and Excise Act 1952.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/4/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/4" id="section-10-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The Treasury may by order add to the descriptions of information to which this section applies any further description of information contained in any document such as is mentioned in subsection (2) or (3) above other than the price of the goods or the name of the importer of the goods.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/10/5/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/10/5" id="section-10-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The power to make orders under subsection (4) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-04-18">
<Title> Assistance to be rendered by police, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/11/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/11" id="section-11">
<Pnumber>
<CommentaryRef Ref="key-eb70719e959544f075045438ba87ba8c"/>
11
</Pnumber>
<P1para>
<Text>It shall be the duty of every constable and every member of Her Majesty’s armed forces or coastguard to assist in the enforcement of the law relating to any assigned matter.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-18">
<Title> Power to hold inquiries.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/12/2005-04-18" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/12" id="section-12">
<Pnumber>
<CommentaryRef Ref="key-c8dabdbec9ab7e0aae96209921a10591"/>
12
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14770301" Type="C">
<Para>
<Text>
References in s. 6 to the Minister for the Civil Service to be construed as references to the Treasury:
<Citation URI="http://www.legislation.gov.uk/id/uksi/1981/1670" id="c00358" Class="UnitedKingdomStatutoryInstrument" Year="1981" Number="1670">S.I. 1981/1670</Citation>
,
<CitationSubRef id="c00359" CitationRef="c00358" URI="http://www.legislation.gov.uk/id/uksi/1981/1670/article/2/1" Operative="true" SectionRef="article-2-1">arts. 2(1)</CitationSubRef>
(
<Emphasis>a</Emphasis>
), 3(5)
</Text>
</Para>
</Commentary>
<Commentary id="c14770331" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1952/44" id="c00365" Year="1952" Class="UnitedKingdomPublicGeneralAct" Number="44">1952 c. 44</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-eb70719e959544f075045438ba87ba8c" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-11" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/11" id="c0mhwxgz3-00364">S. 11</CitationSubRef>
excluded (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005" id="c0mhwxgz3-00365">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" CitationRef="c0mhwxgz3-00365" id="c0mhwxgz3-00366">s. 53(1)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-2-paragraph-5-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/5/1" CitationRef="c0mhwxgz3-00365" Operative="true" id="c0mhwxgz3-00367">Sch. 2 para. 5(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="c0mhwxgz3-00368">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d" CitationRef="c0mhwxgz3-00368" id="c0mhwxgz3-00369">art. 2(2)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-586ed86b898b1b45397d19d3e4dffe27" Type="C">
<Para>
<Text>
S. 8(2)(3) excluded (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0mhwxgz3-00402" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0mhwxgz3-00403" CitationRef="c0mhwxgz3-00402" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c0mhwxgz3-00404" CitationRef="c0mhwxgz3-00402" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/4" SectionRef="schedule-2-paragraph-4" Operative="true">Sch. 2 para. 4</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0mhwxgz3-00405" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0mhwxgz3-00406" CitationRef="c0mhwxgz3-00405" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d" SectionRef="article-2-2-d">art. 2(2)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-016c9632054c38e5cfc3c58dc5192bb8" Type="F">
<Para>
<Text>
<CitationSubRef id="c1kl5l033-00005" SectionRef="section-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/6">S. 6</CitationSubRef>
repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c1kl5l033-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c1kl5l033-00007" CitationRef="c1kl5l033-00006" SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c1kl5l033-00008" CitationRef="c1kl5l033-00006" SectionRef="schedule-4-paragraph-21-a" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/21/a">Sch. 4 para. 21(a)</CitationSubRef>
,
<CitationSubRef id="c1kl5l033-00009" CitationRef="c1kl5l033-00006" SectionRef="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c1kl5l033-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c1kl5l033-00011" CitationRef="c1kl5l033-00010" SectionRef="article-2-2-h-i" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i">art. 2(2)(h)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7ba7d598b9333a8953718fdd37337a11" Type="F">
<Para>
<Text>
<CitationSubRef id="c1ko5py13-00005" SectionRef="section-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/7">S. 7</CitationSubRef>
repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c1ko5py13-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c1ko5py13-00007" CitationRef="c1ko5py13-00006" SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c1ko5py13-00008" CitationRef="c1ko5py13-00006" SectionRef="schedule-4-paragraph-21-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/21/b">Sch. 4 para. 21(b)</CitationSubRef>
,
<CitationSubRef id="c1ko5py13-00009" CitationRef="c1ko5py13-00006" SectionRef="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c1ko5py13-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c1ko5py13-00011" CitationRef="c1ko5py13-00010" SectionRef="article-2-2-h-i" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i">art. 2(2)(h)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6d0b84223fe60bb687ac285d54db0357" Type="F">
<Para>
<Text>
S. 8(1) repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c1kobwyl3-00021" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c1kobwyl3-00022" CitationRef="c1kobwyl3-00021" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c1kobwyl3-00023" CitationRef="c1kobwyl3-00021" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/21/c" SectionRef="schedule-4-paragraph-21-c">Sch. 4 para. 21(c)</CitationSubRef>
,
<CitationSubRef id="c1kobwyl3-00024" CitationRef="c1kobwyl3-00021" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" SectionRef="schedule-5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c1kobwyl3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c1kobwyl3-00026" CitationRef="c1kobwyl3-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i" SectionRef="article-2-2-h-i">art. 2(2)(h)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c8dabdbec9ab7e0aae96209921a10591" Type="F">
<Para>
<Text>
<CitationSubRef id="c0mj9zeu3-00005" SectionRef="section-12" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/12">S. 12</CitationSubRef>
repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0mj9zeu3-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0mj9zeu3-00007" CitationRef="c0mj9zeu3-00006" SectionRef="section-52-1-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/i">ss. 52(1)(a)(i)</CitationSubRef>
,
<CitationSubRef id="c0mj9zeu3-00008" CitationRef="c0mj9zeu3-00006" SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</CitationSubRef>
,
<CitationSubRef id="c0mj9zeu3-00009" CitationRef="c0mj9zeu3-00006" SectionRef="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0mj9zeu3-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0mj9zeu3-00011" CitationRef="c0mj9zeu3-00010" SectionRef="article-2-2-i" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i">art. 2(2)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>