Words in s. 49(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(i) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 49(1)(a)(iii) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(ii) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 49(1)(a)(iv) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(iii) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 49(1)(c) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 49(1)(e) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 49(2)(a)-(c) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 50(2)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 50(2)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

Words in s. 50(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(a) (with s. 32(6))

S. 50(4)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(3)(a) (with reg. 5(1))

Words substituted by Finance Act 1988 (c. 33, SIF 40:1), s. 12(1)(a)(6)

Word in s. 50(4)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

S. 50(5A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(2), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)

Words in s. 50(5A)(a) inserted (14.7.2021) by Offensive Weapons Act 2019 (c. 17), s. 70(1), Sch. 2 para. 2(a) (with Sch. 2 para. 5); S.I. 2021/819, reg. 2(i)

Word in s. 50(5A)(a) inserted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(b), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 50(5A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(a)

Words in s. 50(5A)(b) inserted (14.7.2021) by Offensive Weapons Act 2019 (c. 17), s. 70(1), Sch. 2 para. 2(b) (with Sch. 2 para. 6); S.I. 2021/819, reg. 2(i)

Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

S. 50(5A)(c) and word omitted (14.7.2014) by virtue of Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(c), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

Words in s. 50(5A) substituted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(2), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

Words in s. 50(5A) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(b) (with s. 32(6))

S. 50(5AA) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(c) (with s. 32(6))

S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

S. 50(5B)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(3)(b) (with reg. 5(1))

Word in s. 50(5B)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(d) (with s. 32(6))

S. 50(5C) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(e) (with s. 32(6))

S. 50(6)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c.48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Words in s. 51(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 45 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words repealed by Finance Act 1983 (c. 28, SIF 40:1), s. 7(5), Sch. 10 Pt. I

S. 49 modified by S.I. 1986/260, regs. 5(e), 18

S. 49 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 13 (with reg. 25)

S. 49(1) amended by S.I. 1990/2167, art. 4, Sch. para. 7

S. 49(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended (1.11.1996) by S.I. 1992/3152, reg. 11(a) (as amended (1.11.1996) by S.I. 1996/2537, reg. 15(b)).

S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

S. 50: 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. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8

S. 50(2)(3) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(3)

S. 50(4)(a) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(a)

S. 50(4)(b) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(b)

S. 50(4)(b) modified (20.2.2012) by The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178), regs. 1(2), 12

S. 50(4)(b) modified (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 14(5)

S. 50(4)(b) modified (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 18(5)

S. 50(4)(b) modified (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 17(5)

S. 50(4)(b) modified (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 12(5)

S. 50(4)(b) modified (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 11(5)

S. 50(4)(b) modified (12.8.2016) by The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787), arts. 1, 9(5)

S. 50(4)(b) modified (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 23(2)

S. 50(4)(b) modified (31.12.2020) by The Somalia (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/642), regs. 1(2), 69(1)(2); S.I. 2020/1514, reg. 12(2)

S. 50(4)(b) modified (31.12.2020) by The Iraq (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/707), regs. 1(2), 56(1)(2); S.I. 2020/1514, reg. 14(2)

S. 50(4)(b) modified (31.12.2020) by The Russia (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/855), regs. 1(2), 86(1)(2); 2020 c. 1, Sch. 5 para. 1(1)

S. 50(4)(b) modified (31.12.2020) by The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/411), regs. 1(2), 116(1)(2); S.I. 2019/627, reg. 7(2) 2020 c. 1, Sch. 5 para. 1(1)

S. 50(4)(b) modified (31.12.2020) by The Syria (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/792), regs. 1(3), 85(1)(2); 2020 c. 1, Sch. 5 para. 1(1)

S. 50(4)(b) modified (31.12.2020) by The Libya (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/1665), regs. 1(3), 72(2)

S. 50(4)(b) modified (31.12.2020) by The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 (S.I. 2020/1233), regs. 1(2), 25(2); S.I. 2020/1514, reg. 19

S. 51 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 51 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

1971 c. 38.

http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importationCustoms 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 Participation2024-10-10Part IV Control of Importation Forfeiture, offences, etc. in connection with importation
49 Forfeiture of goods improperly imported. (1)

Where—

(a)

except as provided by or under the Customs and Excise Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to their importation with customs or excise duty, are, without payment of that duty—

(i)

unshipped in any port,

(ii)

unloaded from any aircraft in the United Kingdom,

(iii)

unloaded from any other vehicle which has entered the United Kingdom, or

(iv)

removed from their place of importation or from any approved wharf, examination station or temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept; or

(b)

any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

(c)

any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in any other vehicle; or

(d)

any goods are imported concealed in a container holding goods of a different description; or

(e)

any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;

(f)

any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer,

those goods shall, subject to subsection (2) below, be liable to forfeiture.

(2)

Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—

(a)

declared as intended for exportation in the same vehicle,

(b)

declared for a transit procedure or a storage procedure, or

(c)

are otherwise to be warehoused for exportation or for use as stores,

the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.

50 Penalty for improper importation of goods.(1)

Subsection (2) below applies to goods of the following descriptions, that is to say—

(a)

goods chargeable with a duty which has not been paid; and

(b)

goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.

(2)

If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—

(a)

unships or lands in any port or unloads from any aircraft in the United Kingdom or from any other vehicle which has entered the United Kingdom any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or

(b)

removes from their place of importation or from any approved wharf, examination station, temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,

he shall be guilty of an offence under this subsection and may be detained.

(3)

If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.

(4)

Subject to subsection (5), (5A) or (5B) below, a person guilty of an offence under subsection (2) or (3) above shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum£20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.

(5)

In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

(5A)

In the case of—

(a)

an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af), (ag), (ba) or (c) or (1A)(a) of the Firearms Act 1968, or

(b)

any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a) Article 45(1)(a), , (aa) (b), (c), (d), (e), (ea), (fa) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 2004, ...

(c)

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

subsection (4)(b) above shall have effect as if for the words “imprisonment for a term not exceeding 14 years” there were substituted the words “ imprisonment for life ” .

(5AA)

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

(5B)

In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–

(a)

for paragraph (a) there were substituted the following–(a)

on summary conviction, to a fine not exceeding the statutory maximum£20,000 or to imprisonment for a term not exceeding three months, or to both

; and

(b)

in paragraph (b) for the words “14 years” there were substituted the words “ 2 years ”

(5C)

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

(6)

If any person—

(a)

imports or causes to be imported any goods concealed in a container holding goods of a different description; or

(b)

directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,

he shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater.

(7)

In any case where a person would, apart from this subsection, be guilty of—

(a)

an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and

(b)

a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.

51 Special provisions as to proof in Northern Ireland. (1)

If goods of any class or description chargeable with duty by reference to their importation from the Republic of Ireland are found in the possession or control of any person in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable by reference to their importation has been paid.

(2)

If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.

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<restriction href="#section-50-4-b" refersTo="#period-from-2020-12-31" type="jurisdiction"/>
<restriction href="#section-50-6" refersTo="#period-from-2020-12-31" type="jurisdiction"/>
<restriction href="#section-50-6-b" refersTo="#period-from-2020-12-31" type="jurisdiction"/>
<restriction href="#section-51" refersTo="#period-from-2020-12-31" type="jurisdiction"/>
<restriction href="#section-51-1" refersTo="#period-from-2020-12-31" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#section-49" refersTo="#c14772941"/>
<uk:commentary href="#section-49" refersTo="#key-57a067e9ed14729162d0671bcac0dc33"/>
<uk:commentary href="#section-49" refersTo="#c14772951"/>
<uk:commentary href="#section-49" refersTo="#c14772961"/>
<uk:commentary href="#section-49" refersTo="#c14772971"/>
<uk:commentary href="#section-49" refersTo="#key-7bc3f443f08308ae8f4128f7808c52a1"/>
<uk:commentary href="#section-49" refersTo="#key-71a36ad085a0307a239b79ba674ecfeb"/>
<uk:commentary href="#section-49" refersTo="#key-e405b7227063ce695faae2f35c75441c"/>
<uk:commentary href="#section-49" refersTo="#key-6fac7ecd3cbcd7a06bc01ebac9a22cbb"/>
<uk:commentary href="#section-49" refersTo="#key-8d00f6609532c1adf8829dc8f8fa30ce"/>
<uk:commentary href="#section-49" refersTo="#key-51ef6efb43418fec4c370caf97c58df9"/>
<uk:commentary href="#section-50" refersTo="#c14773041"/>
<uk:commentary href="#section-50" refersTo="#key-76c1cc7d8b28bd46f025167d1943909b"/>
<uk:commentary href="#section-50" refersTo="#c14773051"/>
<uk:commentary href="#section-50" refersTo="#key-f96fc380e6a5196cd202321b496d0803"/>
<uk:commentary href="#section-50" refersTo="#key-e0059730a840fb7d72d75162c77b301c"/>
<uk:commentary href="#section-50" refersTo="#key-5395c941a6a1d38262c5088b2875a83a"/>
<uk:commentary href="#section-50" refersTo="#c14773061"/>
<uk:commentary href="#section-50" refersTo="#key-ab41837edf3c7066ac2ea2b0cc84a75d"/>
<uk:commentary href="#section-50" refersTo="#key-ef2501f265997b3c1e25cb91b20473d3"/>
<uk:commentary href="#section-50" refersTo="#key-bcc1251d3f64a93e6ec179b955ae329b"/>
<uk:commentary href="#section-50" refersTo="#key-48f50d23f45e7c3b16929a89eec06068"/>
<uk:commentary href="#section-50" refersTo="#key-e36d7123fd1b786b972037ca8bf30010"/>
<uk:commentary href="#section-50" refersTo="#key-08747680c81c3698bdc77bdc1138e674"/>
<uk:commentary href="#section-50" refersTo="#key-ad0268669f919b6bd2da64aef5523a0b"/>
<uk:commentary href="#section-50" refersTo="#key-64813041a6c75866dccbc663ee72cd7a"/>
<uk:commentary href="#section-50" refersTo="#key-5d8ee8a04dfe931de9be6eb648c3a063"/>
<uk:commentary href="#section-50" refersTo="#key-5e52fa94dc092d2add9509c59fde1427"/>
<uk:commentary href="#section-50" refersTo="#key-f04b84f25946bd426a261ef801e7cb76"/>
<uk:commentary href="#section-50" refersTo="#key-3f8cb06381b0c7f740da6a947b9ef1e1"/>
<uk:commentary href="#section-50" refersTo="#key-ebda240669e82c7b0ebf5dec02a892ee"/>
<uk:commentary href="#section-50" refersTo="#key-148f86cc8e99b1cc2d06282ea20b49e7"/>
<uk:commentary href="#section-50" refersTo="#key-baad8e5bca6d39905b3b506649b72a16"/>
<uk:commentary href="#section-50" refersTo="#key-d783278deee00bba217bff79f75b4e90"/>
<uk:commentary href="#section-50" refersTo="#key-59aec067dea2c38c98358e49446c7442"/>
<uk:commentary href="#section-50" refersTo="#key-603bb8a412d05f93cfd8b9a3fba0b636"/>
<uk:commentary href="#section-50" refersTo="#key-d3ec0537645daf7ff245ff1b14c098db"/>
<uk:commentary href="#section-50" refersTo="#c14773071"/>
<uk:commentary href="#section-50" refersTo="#key-275d46bae85a4db2ac845ea647efd57f"/>
<uk:commentary href="#section-50" refersTo="#c14773081"/>
<uk:commentary href="#section-50" refersTo="#key-812fd196943257fcc7909f4df7bd23bd"/>
<uk:commentary href="#section-50" refersTo="#key-f6fd938474044f5b85869be690ff6fa4"/>
<uk:commentary href="#section-50" refersTo="#key-d46b4317d0f0972572ccc5c2ddea41ca"/>
<uk:commentary href="#section-50" refersTo="#key-33295d7211b55c38fa1a347df36a5b0f"/>
<uk:commentary href="#section-50" refersTo="#key-f8e869df0e808bca9475e4ba0d6b16d6"/>
<uk:commentary href="#section-50" refersTo="#key-be7ddddf3b260921e86376e68410d562"/>
<uk:commentary href="#section-50" refersTo="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de"/>
<uk:commentary href="#section-50" refersTo="#key-15d8e76d5446d77d80a7444ad1572a47"/>
<uk:commentary href="#section-50" refersTo="#key-ee564593bcec6acaaf792472b64e6228"/>
<uk:commentary href="#section-50" refersTo="#key-1e7d867dd5e5de1292e9ea67896dbdf4"/>
<uk:commentary href="#section-50" refersTo="#key-5b04a8ffdee30c813bf581e2aff6a8f4"/>
<uk:commentary href="#section-50" refersTo="#c14773101"/>
<uk:commentary href="#section-50" refersTo="#key-60adb807f9b23e51b0ea61641a71a940"/>
<uk:commentary href="#section-50" refersTo="#key-f816b5f1c0d3996ebda2c57cad5b93ad"/>
<uk:commentary href="#section-50" refersTo="#key-a495b04bb6bae53d836f20e731f8519c"/>
<uk:commentary href="#section-50" refersTo="#key-872308f70a8bec268dc8dfd7cdad2931"/>
<uk:commentary href="#section-50" refersTo="#c14773111"/>
<uk:commentary href="#section-51" refersTo="#c14773121"/>
<uk:commentary href="#section-51" refersTo="#c14773131"/>
<uk:commentary href="#section-51" refersTo="#c14773141"/>
<uk:commentary href="#section-51" refersTo="#key-a6370818cd82366412f37c079ef91e2e"/>
<uk:commentary href="#section-51" refersTo="#c14773151"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2008-03-07">
<timeInterval start="#date-2008-03-07" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2020-12-31">
<timeInterval start="#date-2020-12-31" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-02-22">
<timeInterval start="#date-2024-02-22" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-10-10">
<timeInterval start="#date-2024-10-10" 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="key-7bc3f443f08308ae8f4128f7808c52a1" marker="F1">
<p>
Words in
<ref eId="cejmpkut4-02817" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/1/a">s. 49(1)(a)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02818" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02819" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02820" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/43/2/a/i">Sch. 7 para. 43(2)(a)(i)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02821" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02822" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02823" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02824" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02823">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02825" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02826" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-71a36ad085a0307a239b79ba674ecfeb" marker="F2">
<p>
<ref eId="cejmpkut4-02832" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/1/a/iii">S. 49(1)(a)(iii)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02833" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02834" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02835" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/43/2/a/ii">Sch. 7 para. 43(2)(a)(ii)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02836" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02837" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02838" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02839" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02838">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02840" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02841" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e405b7227063ce695faae2f35c75441c" marker="F3">
<p>
Words in
<ref eId="cejmpkut4-02847" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/1/a/iv">s. 49(1)(a)(iv)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02848" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02849" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02850" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/43/2/a/iii">Sch. 7 para. 43(2)(a)(iii)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02851" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02852" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02853" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02854" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02853">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02855" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02856" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6fac7ecd3cbcd7a06bc01ebac9a22cbb" marker="F4">
<p>
Words in
<ref eId="cejmpkut4-02862" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/1/c">s. 49(1)(c)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02863" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02864" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02865" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/43/2/b">Sch. 7 para. 43(2)(b)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02866" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02867" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02868" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02869" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02868">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02870" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02871" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8d00f6609532c1adf8829dc8f8fa30ce" marker="F5">
<p>
<ref eId="cejmpkut4-02877" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/1/e">S. 49(1)(e)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02878" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02879" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02880" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/43/2/c">Sch. 7 para. 43(2)(c)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02881" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02882" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02883" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02884" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02883">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02885" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02886" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-51ef6efb43418fec4c370caf97c58df9" marker="F6">
<p>
<rref eId="cejmpkut4-00021" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/2/a" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/49/2/c">S. 49(2)(a)-(c)</rref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-00022" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-00023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-00024" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/43/3">Sch. 7 para. 43(3)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-00025" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-00027" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-00028" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-00027">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-00029" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e0059730a840fb7d72d75162c77b301c" marker="F7">
<p>
Words in s. 50(2)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02893" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02894" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02895" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/44/2/a">Sch. 7 para. 44(2)(a)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02896" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02897" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02898" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02899" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02898">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02900" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02901" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5395c941a6a1d38262c5088b2875a83a" marker="F8">
<p>
Words in s. 50(2)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02908" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02909" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02910" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/44/2/b">Sch. 7 para. 44(2)(b)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02911" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02912" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02913" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02914" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02913">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02915" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02916" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14773061" marker="F9">
<p>
Words in s. 50(4) substituted (15.11.1996) by
<ref eId="c00944" href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref eId="c00945" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2686/article/4/a">art. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ab41837edf3c7066ac2ea2b0cc84a75d" marker="F10">
<p>
Words in s. 50(4) substituted (22.2.2024) by
<ref eId="cdub3thy5-00007" href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref eId="cdub3thy5-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/a">s. 32(3)(a)</ref>
(with
<ref eId="cdub3thy5-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bcc1251d3f64a93e6ec179b955ae329b" marker="F11">
<p>
S. 50(4)(a): sum substituted for words (E.W.) (12.3.2015) by
<ref eId="c19l25xm3-00008" href="http://www.legislation.gov.uk/id/uksi/2015/664">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</ref>
,
<ref eId="c19l25xm3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1">reg. 1(1)</ref>
,
<ref eId="c19l25xm3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/1/3/a">Sch. 2 para. 1(3)(a)</ref>
(with
<ref eId="c19l25xm3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1">reg. 5(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14773071" marker="F12">
<p>
Words substituted by
<ref eId="c00946" href="http://www.legislation.gov.uk/id/ukpga/1988/33">Finance Act 1988 (c. 33, SIF 40:1)</ref>
,
<ref eId="c00947" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/33/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-275d46bae85a4db2ac845ea647efd57f" marker="F13">
<p>
Word in s. 50(4)(b) substituted (22.2.2024) by
<ref eId="cdub3thy5-00016" href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref eId="cdub3thy5-00017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/1">s. 32(1)</ref>
(with
<ref eId="cdub3thy5-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-812fd196943257fcc7909f4df7bd23bd" marker="F14">
<p>
S. 50(5A) substituted (22.1.2004) by
<ref eId="cpw9jfue2-00008" href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref eId="cpw9jfue2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/2">ss. 293(2)</ref>
,
<ref eId="cpw9jfue2-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref eId="cpw9jfue2-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref eId="cpw9jfue2-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref eId="cpw9jfue2-00013" href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref eId="cpw9jfue2-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref eId="cpw9jfue2-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f6fd938474044f5b85869be690ff6fa4" marker="F15">
<p>
Words in s. 50(5A)(a) inserted (14.7.2021) by
<ref eId="cjs7afgm4-00019" href="http://www.legislation.gov.uk/id/ukpga/2019/17">Offensive Weapons Act 2019 (c. 17)</ref>
,
<ref eId="cjs7afgm4-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2019/17/section/70/1">s. 70(1)</ref>
,
<ref eId="cjs7afgm4-00021" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/2/a">Sch. 2 para. 2(a)</ref>
(with
<ref eId="cjs7afgm4-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/5">Sch. 2 para. 5</ref>
);
<ref eId="cjs7afgm4-00023" href="http://www.legislation.gov.uk/id/uksi/2021/819">S.I. 2021/819</ref>
,
<ref eId="cjs7afgm4-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2021/819/regulation/2/i">reg. 2(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d46b4317d0f0972572ccc5c2ddea41ca" marker="F16">
<p>
Word in s. 50(5A)(a) inserted (14.7.2014) by
<ref eId="c185yc9o3-00058" href="http://www.legislation.gov.uk/id/ukpga/2014/12">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</ref>
,
<ref eId="c185yc9o3-00059" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/3/b">ss. 111(3)(b)</ref>
,
<ref eId="c185yc9o3-00060" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1">185(1)</ref>
(with
<ref eId="c185yc9o3-00061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21">ss. 21</ref>
,
<ref eId="c185yc9o3-00062" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33">33</ref>
,
<ref eId="c185yc9o3-00063" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42">42</ref>
,
<ref eId="c185yc9o3-00064" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58">58</ref>
,
<ref eId="c185yc9o3-00065" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75">75</ref>
,
<ref eId="c185yc9o3-00066" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93">93</ref>
);
<ref eId="c185yc9o3-00067" href="http://www.legislation.gov.uk/id/uksi/2014/949">S.I. 2014/949</ref>
,
<ref eId="c185yc9o3-00068" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d">art. 6(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-33295d7211b55c38fa1a347df36a5b0f" marker="F17">
<p>
Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by
<ref eId="c0l6vihf3-00007" href="http://www.legislation.gov.uk/id/nisi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref eId="c0l6vihf3-00008" class="subref" href="http://www.legislation.gov.uk/id/nisi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref eId="c0l6vihf3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2004/702/schedule/7/paragraph/3">Sch. 7 para. 3</ref>
(with
<ref eId="c0l6vihf3-00010" class="subref" href="http://www.legislation.gov.uk/id/nisi/2004/702/article/81">art. 81</ref>
);
<ref eId="c0l6vihf3-00011" href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref eId="c0l6vihf3-00012" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref eId="c0l6vihf3-00013" class="subref" from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" ukl:CitationRef="c0l6vihf3-00011">arts. 4-7</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f8e869df0e808bca9475e4ba0d6b16d6" marker="F18">
<p>
Word in s. 50(5A)(b) inserted (N.I.) (20.9.2005) by
<ref eId="c0pl1ua43-00007" href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref eId="c0pl1ua43-00008" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref eId="c0pl1ua43-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/a">3(4)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-be7ddddf3b260921e86376e68410d562" marker="F19">
<p>
Words in s. 50(5A)(b) inserted (14.7.2021) by
<ref eId="cjs7afgm4-00007" href="http://www.legislation.gov.uk/id/ukpga/2019/17">Offensive Weapons Act 2019 (c. 17)</ref>
,
<ref eId="cjs7afgm4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2019/17/section/70/1">s. 70(1)</ref>
,
<ref eId="cjs7afgm4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/2/b">Sch. 2 para. 2(b)</ref>
(with
<ref eId="cjs7afgm4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
);
<ref eId="cjs7afgm4-00011" href="http://www.legislation.gov.uk/id/uksi/2021/819">S.I. 2021/819</ref>
,
<ref eId="cjs7afgm4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2021/819/regulation/2/i">reg. 2(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de" marker="F20">
<p>
Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by
<ref eId="c0l6vihf3-00007n1" href="http://www.legislation.gov.uk/id/nisi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref eId="c0l6vihf3-00008n1" class="subref" href="http://www.legislation.gov.uk/id/nisi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref eId="c0l6vihf3-00009n1" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2004/702/schedule/7/paragraph/3">Sch. 7 para. 3</ref>
(with
<ref eId="c0l6vihf3-00010n1" class="subref" href="http://www.legislation.gov.uk/id/nisi/2004/702/article/81">art. 81</ref>
);
<ref eId="c0l6vihf3-00011n1" href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref eId="c0l6vihf3-00012n1" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref eId="c0l6vihf3-00013n1" class="subref" from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" ukl:CitationRef="c0l6vihf3-00011">arts. 4-7</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-15d8e76d5446d77d80a7444ad1572a47" marker="F21">
<p>
S. 50(5A)(c) and word omitted (14.7.2014) by virtue of
<ref eId="c185yc9o3-00073" href="http://www.legislation.gov.uk/id/ukpga/2014/12">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</ref>
,
<ref eId="c185yc9o3-00074" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/3/c">ss. 111(3)(c)</ref>
,
<ref eId="c185yc9o3-00075" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1">185(1)</ref>
(with
<ref eId="c185yc9o3-00076" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21">ss. 21</ref>
,
<ref eId="c185yc9o3-00077" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33">33</ref>
,
<ref eId="c185yc9o3-00078" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42">42</ref>
,
<ref eId="c185yc9o3-00079" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58">58</ref>
,
<ref eId="c185yc9o3-00080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75">75</ref>
,
<ref eId="c185yc9o3-00081" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93">93</ref>
);
<ref eId="c185yc9o3-00082" href="http://www.legislation.gov.uk/id/uksi/2014/949">S.I. 2014/949</ref>
,
<ref eId="c185yc9o3-00083" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d">art. 6(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ee564593bcec6acaaf792472b64e6228" marker="F22">
<p>
Words in s. 50(5A) substituted (14.7.2014) by
<ref eId="c185nczj3-00024" href="http://www.legislation.gov.uk/id/ukpga/2014/12">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</ref>
,
<ref eId="c185nczj3-00025" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/2">ss. 111(2)</ref>
,
<ref eId="c185nczj3-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1">185(1)</ref>
(with
<ref eId="c185nczj3-00027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21">ss. 21</ref>
,
<ref eId="c185nczj3-00028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33">33</ref>
,
<ref eId="c185nczj3-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42">42</ref>
,
<ref eId="c185nczj3-00030" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58">58</ref>
,
<ref eId="c185nczj3-00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75">75</ref>
,
<ref eId="c185nczj3-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93">93</ref>
);
<ref eId="c185nczj3-00033" href="http://www.legislation.gov.uk/id/uksi/2014/949">S.I. 2014/949</ref>
,
<ref eId="c185nczj3-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d">art. 6(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1e7d867dd5e5de1292e9ea67896dbdf4" marker="F23">
<p>
Words in s. 50(5A) substituted (22.2.2024) by
<ref eId="cdub3thy5-00025" href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref eId="cdub3thy5-00026" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/b">s. 32(3)(b)</ref>
(with
<ref eId="cdub3thy5-00027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5b04a8ffdee30c813bf581e2aff6a8f4" marker="F24">
<p>
S. 50(5AA) omitted (22.2.2024) by virtue of
<ref eId="cdub3thy5-00032" href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref eId="cdub3thy5-00033" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/c">s. 32(3)(c)</ref>
(with
<ref eId="cdub3thy5-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14773101" marker="F25">
<p>
S. 50(5B) inserted (15.11.1996) by
<ref eId="c00953" href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref eId="c00954" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/1/b">reg. 4(1)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-60adb807f9b23e51b0ea61641a71a940" marker="F26">
<p>
S. 50(5B)(a): sum substituted for words (E.W.) (12.3.2015) by
<ref eId="c19l25xm3-00019" href="http://www.legislation.gov.uk/id/uksi/2015/664">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</ref>
,
<ref eId="c19l25xm3-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1">reg. 1(1)</ref>
,
<ref eId="c19l25xm3-00021" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/1/3/b">Sch. 2 para. 1(3)(b)</ref>
(with
<ref eId="c19l25xm3-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1">reg. 5(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f816b5f1c0d3996ebda2c57cad5b93ad" marker="F27">
<p>
Word in s. 50(5B)(b) substituted (22.2.2024) by
<ref eId="cdub3thy5-00041" href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref eId="cdub3thy5-00042" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/d">s. 32(3)(d)</ref>
(with
<ref eId="cdub3thy5-00043" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a495b04bb6bae53d836f20e731f8519c" marker="F28">
<p>
S. 50(5C) omitted (22.2.2024) by virtue of
<ref eId="cdub3thy5-00048" href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref eId="cdub3thy5-00049" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/e">s. 32(3)(e)</ref>
(with
<ref eId="cdub3thy5-00050" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-872308f70a8bec268dc8dfd7cdad2931" marker="F29">
<p>
S. 50(6)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02923" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02924" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02925" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/44/3">Sch. 7 para. 44(3)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02926" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02927" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02928" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02929" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02928">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02930" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02931" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14773111" marker="F30">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c00955" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c.48, SIF 39:1)</ref>
,
<ref eId="c00956" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c00957" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c00958" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1)</ref>
,
<ref eId="c00959" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c00960" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c00961" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a6370818cd82366412f37c079ef91e2e" marker="F31">
<p>
Words in
<ref eId="cejmpkut4-02937" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51/1">s. 51(1)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02938" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02939" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02940" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/45">Sch. 7 para. 45</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02941" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02942" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02943" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02944" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02943">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02945" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02946" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14773151" marker="F32">
<p>
Words repealed by
<ref eId="c00976" href="http://www.legislation.gov.uk/id/ukpga/1983/28">Finance Act 1983 (c. 28, SIF 40:1)</ref>
,
<ref eId="c00977" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/28/section/7/5">s. 7(5)</ref>
,
<ref eId="c00978" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/28/schedule/10/part/I">Sch. 10 Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772941" marker="C1">
<p>
S. 49 modified by
<ref eId="c00914" href="http://www.legislation.gov.uk/id/uksi/1986/260">S.I. 1986/260</ref>
,
<ref eId="c00915" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5">regs. 5</ref>
(
<i>e</i>
), 18
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-57a067e9ed14729162d0671bcac0dc33" marker="C2">
<p>
S. 49 modified (10.1.2012) by
<ref eId="c16j1cjg3-00057" 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="c16j1cjg3-00058" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref eId="c16j1cjg3-00059" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/13">13</ref>
(with
<ref eId="c16j1cjg3-00060" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">reg. 25</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772951" marker="C3">
<p>
S. 49(1) amended by
<ref eId="c00917" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c00918" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c00919" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/7">Sch. para. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772961" marker="C4">
<p>
S. 49(1)(
<i>a</i>
) modified by
<ref eId="c00921" href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref eId="c00922" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref eId="c00923" class="subref" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref eId="c00924" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00925" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772971" marker="C5">
<p>
S. 49(1)(
<i>a</i>
) amended by
<ref eId="c00927" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00928" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11/a">reg. 11(a)</ref>
(which S.I. is revoked 1.1.1993 by
<ref eId="c00929" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00930" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
<p>
S. 49(1)(a) amended (1.11.1996) by
<ref eId="c00932" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00933" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
(as amended (1.11.1996) by
<ref eId="c00934" href="http://www.legislation.gov.uk/id/uksi/1996/2537">S.I. 1996/2537</ref>
,
<ref eId="c00935" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2537/regulation/15/b">reg. 15(b)</ref>
).
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14773041" marker="C6">
<p>
S. 50 applied (31.3.2002) by
<ref eId="c00937" href="http://www.legislation.gov.uk/id/uksi/2002/528">S.I. 2002/528</ref>
,
<ref eId="c00938" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/528/regulation/5/4">reg. 5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-76c1cc7d8b28bd46f025167d1943909b" marker="C7">
<p>
S. 50: power to extend conferred (30.11.2009) by
<ref eId="c13pvufd3-00128" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13pvufd3-00129" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13pvufd3-00130" 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="c13pvufd3-00131" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13pvufd3-00132" 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="c14773051" marker="C8">
<p>
S. 50(2) amended by
<ref eId="c00940" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c00941" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c00942" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/8">Sch. para. 8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f96fc380e6a5196cd202321b496d0803" marker="C9">
<p>
S. 50(2)(3) modified (7.3.2008) by
<ref eId="c110uihb3-00047" href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref eId="c110uihb3-00048" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c110uihb3-00049" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/3">7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ef2501f265997b3c1e25cb91b20473d3" marker="C10">
<p>
S. 50(4)(a) modified (7.3.2008) by
<ref eId="c110uihb3-00056" href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref eId="c110uihb3-00057" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c110uihb3-00058" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/4/a">7(4)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-48f50d23f45e7c3b16929a89eec06068" marker="C11">
<p>
S. 50(4)(b) modified (7.3.2008) by
<ref eId="c110uihb3-00065" href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref eId="c110uihb3-00066" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c110uihb3-00067" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/4/b">7(4)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e36d7123fd1b786b972037ca8bf30010" marker="C12">
<p>
S. 50(4)(b) modified (20.2.2012) by
<ref eId="c16jditr3-00007" href="http://www.legislation.gov.uk/id/uksi/2012/178">The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178)</ref>
,
<ref eId="c16jditr3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c16jditr3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/12">12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-08747680c81c3698bdc77bdc1138e674" marker="C13">
<p>
S. 50(4)(b) modified (5.4.2012) by
<ref eId="c16jj6k13-00025" href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref eId="c16jj6k13-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jj6k13-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/14/5">14(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ad0268669f919b6bd2da64aef5523a0b" marker="C14">
<p>
S. 50(4)(b) modified (1.6.2012) by
<ref eId="c16jusf23-00025" href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref eId="c16jusf23-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jusf23-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/18/5">18(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-64813041a6c75866dccbc663ee72cd7a" marker="C15">
<p>
S. 50(4)(b) modified (6.9.2013) by
<ref eId="c180q0zt3-00025" href="http://www.legislation.gov.uk/id/uksi/2013/2012">The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012)</ref>
,
<ref eId="c180q0zt3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/1/1">arts. 1(1)</ref>
,
<ref eId="c180q0zt3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/17/5">17(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5d8ee8a04dfe931de9be6eb648c3a063" marker="C16">
<p>
S. 50(4)(b) modified (7.1.2014) by
<ref eId="c180zc4w3-00025" href="http://www.legislation.gov.uk/id/uksi/2013/3182">The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182)</ref>
,
<ref eId="c180zc4w3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/1/1">arts. 1(1)</ref>
,
<ref eId="c180zc4w3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/12/5">12(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5e52fa94dc092d2add9509c59fde1427" marker="C17">
<p>
S. 50(4)(b) modified (26.9.2014) by
<ref eId="c189vdny3-00025" href="http://www.legislation.gov.uk/id/uksi/2014/2357">The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357)</ref>
,
<ref eId="c189vdny3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/1/1">arts. 1(1)</ref>
,
<ref eId="c189vdny3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/11/5">11(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f04b84f25946bd426a261ef801e7cb76" marker="C18">
<p>
S. 50(4)(b) modified (12.8.2016) by
<ref eId="c1dbjy8b3-00025" href="http://www.legislation.gov.uk/id/uksi/2016/787">The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787)</ref>
,
<ref eId="c1dbjy8b3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2016/787/article/1">arts. 1</ref>
,
<ref eId="c1dbjy8b3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/787/article/9/5">9(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-3f8cb06381b0c7f740da6a947b9ef1e1" marker="C19">
<p>
S. 50(4)(b) modified (14.3.2018) by
<ref eId="c4qlvxak3-00007" href="http://www.legislation.gov.uk/id/uksi/2018/200">The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200)</ref>
,
<ref eId="c4qlvxak3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/200/article/1">arts. 1</ref>
,
<ref eId="c4qlvxak3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/200/article/23/2">23(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ebda240669e82c7b0ebf5dec02a892ee" marker="C20">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01169" href="http://www.legislation.gov.uk/id/uksi/2020/642">The Somalia (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/642)</ref>
,
<ref eId="cejmpkut4-01170" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/642/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cejmpkut4-01171" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/642/regulation/69/1">69(1)</ref>
<ref eId="cejmpkut4-01172" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/642/regulation/69/2">(2)</ref>
;
<ref eId="cejmpkut4-01173" href="http://www.legislation.gov.uk/id/uksi/2020/1514">S.I. 2020/1514</ref>
,
<ref eId="cejmpkut4-01174" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1514/regulation/12/2">reg. 12(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-148f86cc8e99b1cc2d06282ea20b49e7" marker="C21">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01182" href="http://www.legislation.gov.uk/id/uksi/2020/707">The Iraq (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/707)</ref>
,
<ref eId="cejmpkut4-01183" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/707/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cejmpkut4-01184" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/707/regulation/56/1">56(1)</ref>
<ref eId="cejmpkut4-01185" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/707/regulation/56/2">(2)</ref>
;
<ref eId="cejmpkut4-01186" href="http://www.legislation.gov.uk/id/uksi/2020/1514">S.I. 2020/1514</ref>
,
<ref eId="cejmpkut4-01187" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1514/regulation/14/2">reg. 14(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-baad8e5bca6d39905b3b506649b72a16" marker="C22">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01228" href="http://www.legislation.gov.uk/id/uksi/2019/855">The Russia (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/855)</ref>
,
<ref eId="cejmpkut4-01229" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/855/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cejmpkut4-01230" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/855/regulation/86/1">86(1)</ref>
<ref eId="cejmpkut4-01231" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/855/regulation/86/2">(2)</ref>
;
<ref eId="cejmpkut4-01232" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="cejmpkut4-01233" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d783278deee00bba217bff79f75b4e90" marker="C23">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01154" href="http://www.legislation.gov.uk/id/uksi/2019/411">The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/411)</ref>
,
<ref eId="cejmpkut4-01155" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/411/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cejmpkut4-01156" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/411/regulation/116/1">116(1)</ref>
<ref eId="cejmpkut4-01157" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/411/regulation/116/2">(2)</ref>
;
<ref eId="cejmpkut4-01158" href="http://www.legislation.gov.uk/id/uksi/2019/627">S.I. 2019/627</ref>
,
<ref eId="cejmpkut4-01159" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/627/regulation/7/2">reg. 7(2)</ref>
<ref eId="cejmpkut4-01160" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="cejmpkut4-01161" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-59aec067dea2c38c98358e49446c7442" marker="C24">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01215" href="http://www.legislation.gov.uk/id/uksi/2019/792">The Syria (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/792)</ref>
,
<ref eId="cejmpkut4-01216" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/792/regulation/1/3">regs. 1(3)</ref>
,
<ref eId="cejmpkut4-01217" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/792/regulation/85/1">85(1)</ref>
<ref eId="cejmpkut4-01218" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/792/regulation/85/2">(2)</ref>
;
<ref eId="cejmpkut4-01219" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="cejmpkut4-01220" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-603bb8a412d05f93cfd8b9a3fba0b636" marker="C25">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01205" href="http://www.legislation.gov.uk/id/uksi/2020/1665">The Libya (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/1665)</ref>
,
<ref eId="cejmpkut4-01206" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1665/regulation/1/3">regs. 1(3)</ref>
,
<ref eId="cejmpkut4-01207" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1665/regulation/72/2">72(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d3ec0537645daf7ff245ff1b14c098db" marker="C26">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref eId="cejmpkut4-01194" href="http://www.legislation.gov.uk/id/uksi/2020/1233">The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 (S.I. 2020/1233)</ref>
,
<ref eId="cejmpkut4-01195" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1233/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cejmpkut4-01196" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/1233/regulation/25/2">25(2)</ref>
;
<ref eId="cejmpkut4-01197" href="http://www.legislation.gov.uk/id/uksi/2020/1514">S.I. 2020/1514</ref>
,
<ref eId="cejmpkut4-01198" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1514/regulation/19">reg. 19</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14773121" marker="C27">
<p>
S. 51 amended by
<ref eId="c00963" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00964" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>a</i>
) (which S.I. is revoked 1.1.1993 by
<ref eId="c00965" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00966" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14773131" marker="C28">
<p>
S. 51 modified by
<ref eId="c00968" href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref eId="c00969" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref eId="c00970" class="subref" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref eId="c00971" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00972" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14773141" marker="C29">
<p>
S. 51 amended (1.1.1993) by
<ref eId="c00974" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00975" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14773081" marker="M1">
<p>
<ref eId="c00948" href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
</notes>
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<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>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
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<ukm:EnactmentDate Date="1979-02-22"/>
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<body eId="body">
<part eId="part-IV">
<num>Part IV</num>
<heading> Control of Importation</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-IV-crossheading-forfeiture-offences-etc-in-connection-with-importation" uk:target="true">
<heading>
Forfeiture, offences,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in connection with importation
</heading>
<section eId="section-49">
<num>49</num>
<heading> Forfeiture of goods improperly imported. </heading>
<subsection eId="section-49-1">
<num>(1)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-49-1-a">
<num>(a)</num>
<intro>
<p>
except as provided by or under the Customs and Excise
<ins class="first last" ukl:ChangeId="key-7bc3f443f08308ae8f4128f7808c52a1-1542278594227" ukl:CommentaryRef="key-7bc3f443f08308ae8f4128f7808c52a1">
<noteRef uk:name="commentary" href="#key-7bc3f443f08308ae8f4128f7808c52a1" class="commentary"/>
Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to
</ins>
their importation with customs or excise duty, are, without payment of that duty—
</p>
</intro>
<level class="para2" eId="section-49-1-a-i">
<num>(i)</num>
<content>
<p>unshipped in any port,</p>
</content>
</level>
<level class="para2" eId="section-49-1-a-ii">
<num>(ii)</num>
<content>
<p>unloaded from any aircraft in the United Kingdom,</p>
</content>
</level>
<level class="para2" eId="section-49-1-a-iii">
<num>(iii)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-71a36ad085a0307a239b79ba674ecfeb-1542278612527" ukl:CommentaryRef="key-71a36ad085a0307a239b79ba674ecfeb">
<noteRef uk:name="commentary" href="#key-71a36ad085a0307a239b79ba674ecfeb" class="commentary"/>
unloaded from any other vehicle which has entered the United Kingdom, or
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-49-1-a-iv">
<num>(iv)</num>
<content>
<p>
removed from their place of importation or from any approved wharf, examination station or
<ins class="first last" ukl:ChangeId="key-e405b7227063ce695faae2f35c75441c-1542278638999" ukl:CommentaryRef="key-e405b7227063ce695faae2f35c75441c">
<noteRef uk:name="commentary" href="#key-e405b7227063ce695faae2f35c75441c" class="commentary"/>
temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept
</ins>
; or
</p>
</content>
</level>
</level>
<level class="para1" eId="section-49-1-b">
<num>(b)</num>
<content>
<p>any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or</p>
</content>
</level>
<level class="para1" eId="section-49-1-c">
<num>(c)</num>
<content>
<p>
any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in
<ins class="first last" ukl:ChangeId="key-6fac7ecd3cbcd7a06bc01ebac9a22cbb-1542278665249" ukl:CommentaryRef="key-6fac7ecd3cbcd7a06bc01ebac9a22cbb">
<noteRef uk:name="commentary" href="#key-6fac7ecd3cbcd7a06bc01ebac9a22cbb" class="commentary"/>
any other vehicle
</ins>
; or
</p>
</content>
</level>
<level class="para1" eId="section-49-1-d">
<num>(d)</num>
<content>
<p>any goods are imported concealed in a container holding goods of a different description; or</p>
</content>
</level>
<level class="para1" eId="section-49-1-e">
<num>(e)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-8d00f6609532c1adf8829dc8f8fa30ce-1542278686712" ukl:CommentaryRef="key-8d00f6609532c1adf8829dc8f8fa30ce">
<noteRef uk:name="commentary" href="#key-8d00f6609532c1adf8829dc8f8fa30ce" class="commentary"/>
any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-49-1-f">
<num>(f)</num>
<content>
<p>any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer, </p>
</content>
</level>
<wrapUp>
<p>those goods shall, subject to subsection (2) below, be liable to forfeiture.</p>
</wrapUp>
</subsection>
<subsection eId="section-49-2">
<num>(2)</num>
<intro>
<p>Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—</p>
</intro>
<level class="para1" eId="section-49-2-a">
<num>
<ins class="first" ukl:ChangeId="key-51ef6efb43418fec4c370caf97c58df9-1542278709281" ukl:CommentaryRef="key-51ef6efb43418fec4c370caf97c58df9">
<noteRef uk:name="commentary" href="#key-51ef6efb43418fec4c370caf97c58df9" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-51ef6efb43418fec4c370caf97c58df9-1542278709281" ukl:CommentaryRef="key-51ef6efb43418fec4c370caf97c58df9">declared as intended for exportation in the same vehicle,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-49-2-b">
<num>
<ins ukl:ChangeId="key-51ef6efb43418fec4c370caf97c58df9-1542278709281" ukl:CommentaryRef="key-51ef6efb43418fec4c370caf97c58df9">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-51ef6efb43418fec4c370caf97c58df9-1542278709281" ukl:CommentaryRef="key-51ef6efb43418fec4c370caf97c58df9">declared for a transit procedure or a storage procedure, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-49-2-c">
<num>
<ins ukl:ChangeId="key-51ef6efb43418fec4c370caf97c58df9-1542278709281" ukl:CommentaryRef="key-51ef6efb43418fec4c370caf97c58df9">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-51ef6efb43418fec4c370caf97c58df9-1542278709281" ukl:CommentaryRef="key-51ef6efb43418fec4c370caf97c58df9">are otherwise to be warehoused for exportation or for use as stores,</ins>
</p>
</content>
</level>
<wrapUp>
<p>the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-50">
<num>50</num>
<heading> Penalty for improper importation of goods.</heading>
<subsection eId="section-50-1">
<num>(1)</num>
<intro>
<p>Subsection (2) below applies to goods of the following descriptions, that is to say—</p>
</intro>
<level class="para1" eId="section-50-1-a">
<num>(a)</num>
<content>
<p>goods chargeable with a duty which has not been paid; and</p>
</content>
</level>
<level class="para1" eId="section-50-1-b">
<num>(b)</num>
<content>
<p>goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.</p>
</content>
</level>
</subsection>
<subsection eId="section-50-2">
<num>(2)</num>
<intro>
<p>If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—</p>
</intro>
<level class="para1" eId="section-50-2-a">
<num>(a)</num>
<content>
<p>
unships or lands in any port or unloads from any aircraft in the United Kingdom or from
<ins class="first last" ukl:ChangeId="key-e0059730a840fb7d72d75162c77b301c-1542278820886" ukl:CommentaryRef="key-e0059730a840fb7d72d75162c77b301c">
<noteRef uk:name="commentary" href="#key-e0059730a840fb7d72d75162c77b301c" class="commentary"/>
any other vehicle which has entered the United Kingdom
</ins>
any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or
</p>
</content>
</level>
<level class="para1" eId="section-50-2-b">
<num>(b)</num>
<content>
<p>
removes from their place of importation or from any approved wharf, examination station,
<ins class="first last" ukl:ChangeId="key-5395c941a6a1d38262c5088b2875a83a-1542278852056" ukl:CommentaryRef="key-5395c941a6a1d38262c5088b2875a83a">
<noteRef uk:name="commentary" href="#key-5395c941a6a1d38262c5088b2875a83a" class="commentary"/>
temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept
</ins>
or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,
</p>
</content>
</level>
<wrapUp>
<p>he shall be guilty of an offence under this subsection and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-50-3">
<num>(3)</num>
<content>
<p>If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.</p>
</content>
</subsection>
<subsection eId="section-50-4">
<num>(4)</num>
<intro>
<p>
Subject to subsection
<ins class="first" ukl:ChangeId="d29p4297" ukl:CommentaryRef="c14773061">
<noteRef uk:name="commentary" href="#c14773061" class="commentary"/>
(5), (5A)
</ins>
<ins class="last" ukl:ChangeId="d29p4297" ukl:CommentaryRef="c14773061">
<ins class="substitution first last" ukl:ChangeId="key-ab41837edf3c7066ac2ea2b0cc84a75d-1715788038000" ukl:CommentaryRef="key-ab41837edf3c7066ac2ea2b0cc84a75d">
<noteRef uk:name="commentary" href="#key-ab41837edf3c7066ac2ea2b0cc84a75d" class="commentary"/>
or (5B)
</ins>
</ins>
below, a person guilty of an offence under subsection (2) or (3) above shall be liable—
</p>
</intro>
<level class="para1" eId="section-50-4-a">
<num>(a)</num>
<content>
<p>
on summary conviction, to a penalty of
<del class="first last" ukl:ChangeId="key-bcc1251d3f64a93e6ec179b955ae329b-1531685333411" ukl:CommentaryRef="key-bcc1251d3f64a93e6ec179b955ae329b">
<noteRef uk:name="commentary" href="#key-bcc1251d3f64a93e6ec179b955ae329b" class="commentary"/>
the prescribed sum
</del>
<ins class="first last" ukl:ChangeId="key-bcc1251d3f64a93e6ec179b955ae329b-1531685333412" ukl:CommentaryRef="key-bcc1251d3f64a93e6ec179b955ae329b">
<noteRef uk:name="commentary" href="#key-bcc1251d3f64a93e6ec179b955ae329b" class="commentary"/>
£20,000
</ins>
or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
</p>
</content>
</level>
<level class="para1" eId="section-50-4-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="first" ukl:ChangeId="d29p4313" ukl:CommentaryRef="c14773071">
<noteRef uk:name="commentary" href="#c14773071" class="commentary"/>
<ins class="substitution first last" ukl:ChangeId="key-275d46bae85a4db2ac845ea647efd57f-1715788122035" ukl:CommentaryRef="key-275d46bae85a4db2ac845ea647efd57f">
<noteRef uk:name="commentary" href="#key-275d46bae85a4db2ac845ea647efd57f" class="commentary"/>
14
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p4313" ukl:CommentaryRef="c14773071"> years</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-50-5">
<num>(5)</num>
<content>
<p>
In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the
<noteRef href="#c14773081" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-50-5A">
<num>
<ins class="substitution first" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<noteRef uk:name="commentary" href="#key-812fd196943257fcc7909f4df7bd23bd" class="commentary"/>
(5A)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">In the case of—</ins>
</p>
</intro>
<level class="para1" eId="section-50-5A-a">
<num>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af)</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="first last" ukl:ChangeId="key-f6fd938474044f5b85869be690ff6fa4-1650357269367" ukl:CommentaryRef="key-f6fd938474044f5b85869be690ff6fa4">
<noteRef uk:name="commentary" href="#key-f6fd938474044f5b85869be690ff6fa4" class="commentary"/>
, (ag), (ba)
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd"> or (c) or (1A)(a) of the Firearms Act 1968, </ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="first last" ukl:ChangeId="key-d46b4317d0f0972572ccc5c2ddea41ca-1531599795465" ukl:CommentaryRef="key-d46b4317d0f0972572ccc5c2ddea41ca">
<noteRef uk:name="commentary" href="#key-d46b4317d0f0972572ccc5c2ddea41ca" class="commentary"/>
or
</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-50-5A-b">
<num>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in </ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<del class="first last" ukl:ChangeId="key-33295d7211b55c38fa1a347df36a5b0f-1530210883417" ukl:CommentaryRef="key-33295d7211b55c38fa1a347df36a5b0f">
<noteRef uk:name="commentary" href="#key-33295d7211b55c38fa1a347df36a5b0f" class="commentary"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="first" ukl:ChangeId="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418" ukl:CommentaryRef="key-33295d7211b55c38fa1a347df36a5b0f">
<noteRef uk:name="commentary" href="#key-33295d7211b55c38fa1a347df36a5b0f" class="commentary"/>
Article 45(1)(a),
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins ukl:ChangeId="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418" ukl:CommentaryRef="key-33295d7211b55c38fa1a347df36a5b0f">
<ins class="first last" ukl:ChangeId="key-f8e869df0e808bca9475e4ba0d6b16d6-1530476226563" ukl:CommentaryRef="key-f8e869df0e808bca9475e4ba0d6b16d6">
<noteRef uk:name="commentary" href="#key-f8e869df0e808bca9475e4ba0d6b16d6" class="commentary"/>
, (aa)
</ins>
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins ukl:ChangeId="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418" ukl:CommentaryRef="key-33295d7211b55c38fa1a347df36a5b0f"> (b), (c), (d), (e)</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins ukl:ChangeId="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418" ukl:CommentaryRef="key-33295d7211b55c38fa1a347df36a5b0f">
<ins class="first last" ukl:ChangeId="key-be7ddddf3b260921e86376e68410d562-1650357320423" ukl:CommentaryRef="key-be7ddddf3b260921e86376e68410d562">
<noteRef uk:name="commentary" href="#key-be7ddddf3b260921e86376e68410d562" class="commentary"/>
, (ea), (fa)
</ins>
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="last" ukl:ChangeId="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418" ukl:CommentaryRef="key-33295d7211b55c38fa1a347df36a5b0f"> or (g) or (2)(a)</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="first last" ukl:ChangeId="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de-1530282517528" ukl:CommentaryRef="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de">
<noteRef uk:name="commentary" href="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de" class="commentary"/>
2004
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">, </ins>
<noteRef href="#key-15d8e76d5446d77d80a7444ad1572a47" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">...</ins>
</p>
</content>
</level>
<level class="para1" eId="section-50-5A-c">
<num>
<noteRef href="#key-15d8e76d5446d77d80a7444ad1572a47" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">(c)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<mod>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">subsection (4)(b) above shall have effect </ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="substitution first" ukl:ChangeId="key-ee564593bcec6acaaf792472b64e6228-1531599279522" ukl:CommentaryRef="key-ee564593bcec6acaaf792472b64e6228">
<noteRef uk:name="commentary" href="#key-ee564593bcec6acaaf792472b64e6228" class="commentary"/>
as if for the words “imprisonment for a term not exceeding
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="substitution" ukl:ChangeId="key-ee564593bcec6acaaf792472b64e6228-1531599279522" ukl:CommentaryRef="key-ee564593bcec6acaaf792472b64e6228">
<ins class="substitution first last" ukl:ChangeId="key-1e7d867dd5e5de1292e9ea67896dbdf4-1715788038002" ukl:CommentaryRef="key-1e7d867dd5e5de1292e9ea67896dbdf4">
<noteRef uk:name="commentary" href="#key-1e7d867dd5e5de1292e9ea67896dbdf4" class="commentary"/>
14
</ins>
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="substitution" ukl:ChangeId="key-ee564593bcec6acaaf792472b64e6228-1531599279522" ukl:CommentaryRef="key-ee564593bcec6acaaf792472b64e6228"> years” there were substituted the words </ins>
</ins>
<quotedText>
<ins class="substitution" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd">
<ins class="substitution last" ukl:ChangeId="key-ee564593bcec6acaaf792472b64e6228-1531599279522" ukl:CommentaryRef="key-ee564593bcec6acaaf792472b64e6228">“ imprisonment for life ”</ins>
</ins>
</quotedText>
<ins class="substitution last" ukl:ChangeId="key-812fd196943257fcc7909f4df7bd23bd-1506935303819" ukl:CommentaryRef="key-812fd196943257fcc7909f4df7bd23bd"> .</ins>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-5AA">
<num>
<noteRef href="#key-5b04a8ffdee30c813bf581e2aff6a8f4" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5AA)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-50-5B">
<num>
<ins class="first" ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">
<noteRef uk:name="commentary" href="#c14773101" class="commentary"/>
(5B)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–</ins>
</p>
</intro>
<level class="para1" eId="section-50-5B-a">
<num>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">(a)</ins>
</num>
<content>
<p>
<mod>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">for paragraph (a) there were substituted the following–</ins>
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<level class="para1">
<num>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">on summary conviction, to a fine not exceeding </ins>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">
<del class="first last" ukl:ChangeId="key-60adb807f9b23e51b0ea61641a71a940-1531685464403" ukl:CommentaryRef="key-60adb807f9b23e51b0ea61641a71a940">
<noteRef uk:name="commentary" href="#key-60adb807f9b23e51b0ea61641a71a940" class="commentary"/>
the statutory maximum
</del>
</ins>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">
<ins class="first last" ukl:ChangeId="key-60adb807f9b23e51b0ea61641a71a940-1531685464404" ukl:CommentaryRef="key-60adb807f9b23e51b0ea61641a71a940">
<noteRef uk:name="commentary" href="#key-60adb807f9b23e51b0ea61641a71a940" class="commentary"/>
£20,000
</ins>
</ins>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101"> or to imprisonment for a term not exceeding three months, or to both</ins>
</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">; and</ins>
</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="section-50-5B-b">
<num>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">(b)</ins>
</num>
<content>
<p>
<mod>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">in paragraph (b) for the words “</ins>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">
<ins class="substitution first last" ukl:ChangeId="key-f816b5f1c0d3996ebda2c57cad5b93ad-1715788038004" ukl:CommentaryRef="key-f816b5f1c0d3996ebda2c57cad5b93ad">
<noteRef uk:name="commentary" href="#key-f816b5f1c0d3996ebda2c57cad5b93ad" class="commentary"/>
14
</ins>
</ins>
<ins ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101"> years” there were substituted the words </ins>
<quotedText>
<ins class="last" ukl:ChangeId="d29p4336" ukl:CommentaryRef="c14773101">“ 2 years ”</ins>
</quotedText>
</mod>
</p>
</content>
</level>
</subsection>
<subsection eId="section-50-5C">
<num>
<noteRef href="#key-a495b04bb6bae53d836f20e731f8519c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5C)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-50-6">
<num>(6)</num>
<intro>
<p>If any person—</p>
</intro>
<level class="para1" eId="section-50-6-a">
<num>(a)</num>
<content>
<p>imports or causes to be imported any goods concealed in a container holding goods of a different description; or</p>
</content>
</level>
<level class="para1" eId="section-50-6-b">
<num>(b)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-872308f70a8bec268dc8dfd7cdad2931-1542278870920" ukl:CommentaryRef="key-872308f70a8bec268dc8dfd7cdad2931">
<noteRef uk:name="commentary" href="#key-872308f70a8bec268dc8dfd7cdad2931" class="commentary"/>
directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
he shall be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="first last" ukl:ChangeId="d29p4388" ukl:CommentaryRef="c14773111">
<noteRef uk:name="commentary" href="#c14773111" class="commentary"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-7">
<num>(7)</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<level class="para1" eId="section-50-7-a">
<num>(a)</num>
<content>
<p>an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and</p>
</content>
</level>
<level class="para1" eId="section-50-7-b">
<num>(b)</num>
<content>
<p>a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</p>
</content>
</level>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-51">
<num>51</num>
<heading> Special provisions as to proof in Northern Ireland. </heading>
<subsection eId="section-51-1">
<num>(1)</num>
<content>
<p>
If goods of any class or description chargeable with duty
<ins class="first last" ukl:ChangeId="key-a6370818cd82366412f37c079ef91e2e-1542280561649" ukl:CommentaryRef="key-a6370818cd82366412f37c079ef91e2e">
<noteRef uk:name="commentary" href="#key-a6370818cd82366412f37c079ef91e2e" class="commentary"/>
by reference to their importation
</ins>
from the Republic of Ireland are found in the possession or control of any person
<noteRef href="#c14773151" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable
<ins class="first last" ukl:ChangeId="key-a6370818cd82366412f37c079ef91e2e-1542280574795" ukl:CommentaryRef="key-a6370818cd82366412f37c079ef91e2e">
<noteRef uk:name="commentary" href="#key-a6370818cd82366412f37c079ef91e2e" class="commentary"/>
by reference to their importation
</ins>
has been paid.
</p>
</content>
</subsection>
<subsection eId="section-51-2">
<num>(2)</num>
<content>
<p>If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>