http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2015-04-01 Part IV Control of Importation Inward entry and clearance Report inwards.351Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every ship and aircraft to which this section applies . . ..2This section applies to every ship arriving , or expected to arrive, at a port—afrom any place outside the United Kingdom; orbcarrying any goods brought in that ship from some place outside the United Kingdom and not yet cleared on importation.3This section applies to every aircraft arriving , or expected to arrive, at any place in the United Kingdom—afrom any place or area outside the United Kingdom; orbcarrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either—ibound for a destination in the United Kingdom and not already cleared at a customs and excise airport; oriibound for a destination outside the United Kingdom.4The Commissioners may make regulations prescribing the procedure for making report under this section.5If the person by whom the report should be made fails to make report as required by or under this section—ahe shall be liable on summary conviction to a penalty of level 3 on the standard scale; andbany goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.6The person making the report shall at the time of making it answer all such questions relating to the ship, or aircraft, to the goods carried therein, to the crew and to the voyage, or flight as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of level 3 on the standard scale.7If at any time after a ship or aircraft carrying goods brought therein from any place outside the United Kingdom arrives in or over United Kingdom waters , . . . and before report has been made in accordance with this section—abulk is broken; orbany alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; orcany part of the goods is staved, destroyed or thrown overboard or any container is opened,and the matter is not explained to the satisfaction of the Commissioners, the master of the ship or commander of the aircraft . . . shall be liable on summary conviction to a penalty of level 3 on the standard scale.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9References in this section to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man. Provisions as to Her Majesty’s ships, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>361The person in command of any ship having a commission from Her Majesty or any foreign State which has on board any goods loaded in any place outside the United Kingdom and the Isle of Man shall, before any such goods are unloaded, or at any time when called upon to do so by the proper officer, deliver to the proper officer an account of the goods in accordance with subsection (2) below, and if he fails so to do he shall be liable on summary conviction to a penalty of level 3 on the standard scale.2An account of goods under subsection (1) above shall be in such form, and shall contain to the best of the knowledge of the person delivering the account such particulars, and shall be delivered in such manner, as the Commissioners may direct.3The person delivering such an account shall when delivering it answer all such questions relating to the goods as may be put to him by the proper officer and if he refuses to answer he shall be liable on summary conviction to a penalty of level 3 on the standard scale.4Subject in the case of ships having a commission from Her Majesty to any regulations made by the Treasury, the provisions of Parts III to VII of this Act as to the boarding and search of ships shall have effect in relation to such a ship as aforesaid as they have effect in relation to any other ship, and any officer may remove to a Queen’s warehouse any goods loaded as aforesaid found on board the ship.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37<Addition ChangeId="d29p3154" CommentaryRef="c14772111"> Initial and supplementary entries.</Addition>37A1The Commissioners may—agive such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; andbinclude in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.1AWithout prejudice to section 37 above, a direction under that section may —aprovide that where the importer is not authorised for the purposes of this section but a person who is so authorised is appointed as his agent for the purpose of entering the goods, the entry may consist of an initial entry made by the person so appointed and a supplementary entry so made, andbmake such supplementary provision in connection with entries consisting of initial and supplementary entries made as mentioned in paragraph (a) above as the Commissioners think fit.2Where—aan initial entry made under subsection (1) above has been accepted and the importer has given security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, orban initial entry made under subsection (1A) above has been accepted and the person making the entry on the importer’s behalf has given such security as is mentioned in paragraph (a) above,the goods may be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.3An importer who makes an initial entry under subsection (1) above shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.3AA person who makes an initial entry under subsection (1A) above on behalf of an importer shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.4For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted. Postponed entry.37B1The Commissioners may, if they think fit, direct that where—asuch goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;bthe importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; andcthe document has been accepted by the proper officer,the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.1AThe Commissioners may, if they think fit, direct that where—asuch goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;ba person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;cthe person so appointed has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; anddthe document has been accepted by the proper officer,the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.2The Commissioners may, if they think fit, direct that where—asuch goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;bthe goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; andcthe conditions mentioned in subsection (3) below have been satisfied,the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.3The conditions are that—aon the arrival of the goods at the approved place the importer delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;bwithin such time as may be so required the importer enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; andcthe goods are kept secure in the approved place for such period as may be required by the directions.3AThe Commissioners may, if they think fit, direct that where—asuch goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;ba person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;cthe goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; anddthe conditions mentioned in subsection (3B) below have been satisfied.the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.3BThe conditions are that—aon the arrival of the goods at the approved place the person appointed as the agent of the importer for the purpose of entering the goods delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;bwithin such time as may be so required the person appointed as the agent of the importer for the purpose of entering the goods enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; andcthe goods are kept secure in the approved place for such period as may be required by the directions.4The Commissioners may direct that the condition mentioned in subsection (3)(a) or (3B)(a) above shall not apply in relation to any goods specified in the direction and such a direction may substitute another condition.5No goods shall be delivered under subsection (1) or (2) above unless the importer gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.5ANo goods shall be delivered under subsection (1A) or (3A) above unless the person appointed as the agent of the importer for the purpose of entering the goods gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.6Where goods of which no entry has been made have been delivered under subsection (1) or (2) above, the importer shall deliver an entry of the goods under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 within such time as the Commissioners may direct.6AWhere goods of which no entry has been made have been delivered under subsection (1A) or (3A) above, the person appointed as the agent of the importer for the purpose of entering the goods shall deliver an entry of the goods under section 37(1) above within such time as the Commissioners may direct.7For the purposes of section 43(2)(a) below such an entry shall be taken to have been accepted—ain the case of goods delivered by virtue of a direction under subsection (1) or (1A) above, on the date on which the document mentioned in that subsection was accepted; andbin the case of goods delivered by virtue of a direction under subsection (2) above, on the date on which particulars of the goods were entered as mentioned in subsection (3)(b) above. andcin the case of goods delivered by virtue of a direction under subsection (3A) above, on the date on which particulars of the goods were entered as mentioned in subsection (3B)(b) above. Provisions supplementary to ss. 37A and 37B.37C1The Commissioners may, if they think fit—aauthorise any person for the purposes of section 37A, or 37B(1) , (1A), (2) or (3A) above; andbsuspend or cancel the authorisation of any person where it appears to them that he has failed to comply with any requirement imposed on him by or under this Part of this Act or that there is other reasonable cause for suspension or cancellation.2The Commissioners may give directions—aimposing such requirements as they think fit on any person authorised under this section; orbvarying any such requirements previously imposed.3If any person without reasonable excuse contravenes any requirement imposed by or under section 37A, 37B or this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38A<Addition ChangeId="d29p3604" CommentaryRef="c14772441"> Correction and cancellation of entry.</Addition>38B1Where goods have been entered for home use or for free circulation the importer may correct any of the particulars contained in an entry of the goods after it has been accepted if—athe goods have not been cleared from customs and excise charge;bhe has not been notified by an officer that the goods are to be examined; andcthe entry has not been found by an officer to be incorrect.2The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.3An entry of goods may at the request of the importer be cancelled at any time before the goods are cleared from customs and excise charge if the importer proves to the satisfaction of the Commissioners that the entry was delivered by mistake or that the goods cannot be cleared for free circulation. Entry of surplus stores.391Surplus stores of any ship or aircraft—amay remain on board the ship or aircraft without payment of duty; orbmay be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.This is subject to subsection (2) below.2Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.<CommentaryRef Ref="c14772451"/> Removal of uncleared goods to Queen’s warehouse. 401Where in the case of any imported goods—aentry has not been made thereof by the expiration of the relevant period; orbat the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible; orcbeing goods imported by sea and not being in large quantity, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port,the proper office may cause the goods to be deposited in a Queen’s warehouse.2Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await entry.3Without prejudice to section 99(3) below, if any goods deposited in a Queen’s warehouse by the proper officer under this section are not cleared by the importer thereof—ain the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; orbin any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,the Commissioners may sell them.4In this section—athe relevant period” means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; andbthe relevant date” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.5Where any restriction is placed upon the unloading of goods from any ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, “the relevant date” in this section means the date of the removal of the restriction. Failure to comply with provisions as to entry.41Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, and person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of level 2 on the standard scale, and the goods in question shall be liable to forfeiture but this section shall not apply to—aany failure which has been or may be remedied by virtue of section 38(B)(1); orbany failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request. Power to regulate unloading, removal, etc. of imported goods.421The Commissioners may make regulations—aprescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a customs and excise airport, or a person conveying goods into Northern Ireland by land;bregulating the unloading, landing, movement and removal of goods on their importation;and different regulations may be made with respect to importation by sea, air or land respectively.2If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of level 3 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.3Subsection (1)(b) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the European Union or to any goods which are moving under the procedure specified in Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93(transit procedures).S. 35(1) amended by S.I. 1990/2167, art. 4, Sch. para. 5(1)Words in s. 35(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(a), 10(2), Sch.2.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, 6Words in s. 35(6) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(4)(b)(i)(ii).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, 6S. 35(7) amended by S.I. 1990/2167, art. 4, Sch. para. 5(2)Words substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(2)Words in s. 35(7) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(c)(i)(ii), 10(2), Sch.2.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, 6S. 35(8) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(d), 10(2), Sch.2.S. 35(9) inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 6Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 7Words 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, 6Words 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, 6S. 37 repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.Ss. 37A–C inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 9, Sch. 5 para. 2S. 37A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.5.S. 37A(1A) inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 2(3)Words substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 2(4)Words inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 2(5)S. 37A(3A) inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 2(6)S. 37B(1A) inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(2)S. 37B(3A)(3B) inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(3)Words inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(4)Words substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(5)S. 37B(5A) inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(6)Words substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(7)Words in s. 37B(6) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.6.S. 37B(6A) inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(8)Words inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(9)(a)Words inserted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 3(9)(b)Word substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 4(2)(a)Words substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 4(2)(b)Word substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 4(3)Word substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 7, Sch. 3 para. 4(4)S. 38 repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.S. 38A. repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.S. 38B inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 4S. 40 modified by S.I. 1986/260, regs. 5(c), 18S. 40(1)(b) substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 5Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5Words and s. 41(a)(b) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 6S. 42(1)(a) amended by S.I. 1990/2167, art. 4, Sch. para. 6Words 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, 6S. 42(3) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(9)Words in s. 42(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).Words in s. 42(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).Words in s. 35(2)(3) inserted (1.3.2008) by Immigration, Asylum and Nationality Act 2006 (c. 13), ss. 35, 62(1)(2); S.I. 2007/3138, art. 3(a) (as amended (18.12.2007) by S.I. 2007/3580, art. 2)Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))S. 40(3) applied (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 11 (with reg. 25)S. 39(1) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 2, 10; S.I. 2015/812, art. 2
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2" NumberOfProvisions="294" RestrictEndDate="2015-08-11" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2015-04-01" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2015-04-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2015-04-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2015-04-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2015-04-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2015-04-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2015-04-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2012-01-10" title="2012-01-10"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/1992-01-01" title="1992-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/1993-01-01" title="1993-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/1994-01-01" title="1994-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2008-03-01" title="2008-03-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2011-04-22" title="2011-04-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2012-01-10" title="2012-01-10"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2023-07-11" title="2023-07-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/2015-04-01" title="Part IV"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/part/III/2015-04-01" title="Part; Part III"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/part/III/2015-04-01" title="Part; Part III"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods/2015-04-01" title="Crossheading; Part IV Crossheading; Provisions as to duty on imported goods"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods/2015-04-01" title="Crossheading; Part IV Crossheading; Provisions as to duty on imported goods"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingYear="2023" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="s. 110(2)" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" Modified="2024-04-22T10:25:03Z" AffectedProvisions="s. 95(1A)(1B)" RequiresApplied="true" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedClass="UnitedKingdomPublicGeneralAct" Row="136" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" AffectedNumber="2" AffectedProvisions="s. 160(2A)" AffectingProvisions="Sch. 13 para. 26(3)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Modified="2024-04-22T10:25:03Z" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" Row="629" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedYear="1979" AffectingYear="2023">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectedProvisions="s. 119(7)" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectingProvisions="reg. 2(3)(f)" Modified="2023-11-24T11:22:35Z" AffectingYear="2022" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedNumber="2" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" Type="inserted" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" Row="660">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="294"/>
<ukm:BodyParagraphs Value="232"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="232" RestrictExtent="E+W+S+N.I." RestrictStartDate="2015-04-01">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV" NumberOfProvisions="22" RestrictEndDate="2016-08-12" id="part-IV" RestrictStartDate="2015-04-01" RestrictExtent="E+W+S+N.I.">
<Number>Part IV</Number>
<Title> Control of Importation</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV/crossheading/inward-entry-and-clearance" NumberOfProvisions="13" RestrictEndDate="2018-09-13" id="part-IV-crossheading-inward-entry-and-clearance" RestrictStartDate="2015-04-01" RestrictExtent="E+W+S+N.I.">
<Title> Inward entry and clearance</Title>
<P1group RestrictEndDate="2018-09-13" ConfersPower="true" RestrictStartDate="2008-03-01" RestrictExtent="E+W+S+N.I.">
<Title> Report inwards.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35" id="section-35">
<Pnumber>35</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/1" RestrictEndDate="2020-12-31" id="section-35-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="c14771711"/>
1
</Pnumber>
<P2para>
<Text>
Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every ship and aircraft to which this section applies
<CommentaryRef Ref="c14771721"/>
. . ..
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/2" RestrictEndDate="2020-12-31" id="section-35-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>
This section applies to every ship arriving
<Addition ChangeId="key-9776d80ecfed7ed08a1d510bfba7f755-1531167380137" CommentaryRef="key-9776d80ecfed7ed08a1d510bfba7f755">, or expected to arrive,</Addition>
at a port—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/2/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/2/a" id="section-35-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>from any place outside the United Kingdom; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/2/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/2/b" RestrictEndDate="2020-12-31" id="section-35-2-b" RestrictExtent="E+W+S+N.I.">
<Pnumber>b</Pnumber>
<P3para>
<Text>carrying any goods brought in that ship from some place outside the United Kingdom and not yet cleared on importation.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/3" RestrictEndDate="2020-12-31" id="section-35-3" RestrictExtent="E+W+S+N.I.">
<Pnumber>3</Pnumber>
<P2para>
<Text>
This section applies to every aircraft arriving
<Addition ChangeId="key-9776d80ecfed7ed08a1d510bfba7f755-1531167437544" CommentaryRef="key-9776d80ecfed7ed08a1d510bfba7f755">, or expected to arrive,</Addition>
at any place in the United Kingdom—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/3/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/3/a" id="section-35-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>from any place or area outside the United Kingdom; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/3/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/3/b" RestrictEndDate="2020-12-31" id="section-35-3-b" RestrictExtent="E+W+S+N.I.">
<Pnumber>b</Pnumber>
<P3para>
<Text>carrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/3/b/i/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/3/b/i" RestrictEndDate="2020-12-31" id="section-35-3-b-i" RestrictExtent="E+W+S+N.I.">
<Pnumber>i</Pnumber>
<P4para>
<Text>bound for a destination in the United Kingdom and not already cleared at a customs and excise airport; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/3/b/ii/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/3/b/ii" id="section-35-3-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>bound for a destination outside the United Kingdom.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/4" id="section-35-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The Commissioners may make regulations prescribing the procedure for making report under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/5/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/5" id="section-35-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If the person by whom the report should be made fails to make report as required by or under this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/5/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/5/a" id="section-35-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3016" CommentaryRef="c14771731">level 3 on the standard scale</Addition>
; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/5/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/5/b" id="section-35-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/6/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/6" RestrictEndDate="2020-12-31" id="section-35-6" RestrictExtent="E+W+S+N.I.">
<Pnumber>6</Pnumber>
<P2para>
<Text>
The person making the report shall at the time of making it answer all such questions relating to the ship,
<Addition ChangeId="d29p3032" CommentaryRef="c14771741">or aircraft</Addition>
, to the goods carried therein, to the crew and to the voyage,
<Addition ChangeId="d29p3036" CommentaryRef="c14771741">or flight</Addition>
as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3040" CommentaryRef="c14771761">level 3 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/7/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/7" RestrictEndDate="2020-12-31" id="section-35-7" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="c14771771"/>
7
</Pnumber>
<P2para>
<Text>
If at any time after a ship or aircraft carrying goods brought therein from any place outside the United Kingdom arrives
<Addition ChangeId="d29p3051" CommentaryRef="c14771781">in or over United Kingdom waters</Addition>
,
<CommentaryRef Ref="c14771791"/>
. . . and before report has been made in accordance with this section—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/7/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/7/a" id="section-35-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>bulk is broken; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/7/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/7/b" id="section-35-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/7/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/7/c" id="section-35-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any part of the goods is staved, destroyed or thrown overboard or any container is opened,</Text>
</P3para>
</P3>
<Text>
and the matter is not explained to the satisfaction of the Commissioners, the master of the ship or commander of the aircraft
<CommentaryRef Ref="c14771791"/>
. . . shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3079" CommentaryRef="c14771811">level 3 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/8/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/8" id="section-35-8">
<Pnumber>
<CommentaryRef Ref="c14771821"/>
8
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/35/9/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/9" RestrictEndDate="2020-12-31" id="section-35-9" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<Addition ChangeId="d29p3090" CommentaryRef="c14771831">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3090" CommentaryRef="c14771831">References in this section to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13">
<Title>
Provisions as to Her Majesty’s ships,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/36/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/36" id="section-36">
<Pnumber>36</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/36/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/36/1" id="section-36-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
The person in command of any ship having a commission from Her Majesty or any foreign State which has on board any goods loaded in any place outside the United Kingdom
<Addition ChangeId="d29p3112" CommentaryRef="c14771841">and the Isle of Man</Addition>
shall, before any such goods are unloaded, or at any time when called upon to do so by the proper officer, deliver to the proper officer an account of the goods in accordance with subsection (2) below, and if he fails so to do he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3116" CommentaryRef="c14771851">level 3 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/36/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/36/2" id="section-36-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An account of goods under subsection (1) above shall be in such form, and shall contain to the best of the knowledge of the person delivering the account such particulars, and shall be delivered in such manner, as the Commissioners may direct.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/36/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/36/3" id="section-36-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
The person delivering such an account shall when delivering it answer all such questions relating to the goods as may be put to him by the proper officer and if he refuses to answer he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3132" CommentaryRef="c14771861">level 3 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/36/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/36/4" id="section-36-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Subject in the case of ships having a commission from Her Majesty to any regulations made by the Treasury, the provisions of Parts III to
<Acronym Expansion="7">VII</Acronym>
of this Act as to the boarding and search of ships shall have effect in relation to such a ship as aforesaid as they have effect in relation to any other ship, and any officer may remove to a Queen’s warehouse any goods loaded as aforesaid found on board the ship.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1993-01-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37" id="section-37">
<Pnumber>
<CommentaryRef Ref="c14772041"/>
37
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="1993-01-01" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111"> Initial and supplementary entries.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A" id="section-37A">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">37A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1" id="section-37A-1">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3161" CommentaryRef="c14772121">1</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3161" CommentaryRef="c14772121">The Commissioners may—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1/a" id="section-37A-1-a">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3161" CommentaryRef="c14772121">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3161" CommentaryRef="c14772121">give such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1/b" id="section-37A-1-b">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3161" CommentaryRef="c14772121">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3161" CommentaryRef="c14772121">include in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/1A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1A" id="section-37A-1A">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3181" CommentaryRef="c14772131">1A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3181" CommentaryRef="c14772131">Without prejudice to section 37 above, a direction under that section may —</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/1A/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1A/a" id="section-37A-1A-a">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3181" CommentaryRef="c14772131">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3181" CommentaryRef="c14772131">provide that where the importer is not authorised for the purposes of this section but a person who is so authorised is appointed as his agent for the purpose of entering the goods, the entry may consist of an initial entry made by the person so appointed and a supplementary entry so made, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/1A/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1A/b" id="section-37A-1A-b">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3181" CommentaryRef="c14772131">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3181" CommentaryRef="c14772131">make such supplementary provision in connection with entries consisting of initial and supplementary entries made as mentioned in paragraph (a) above as the Commissioners think fit.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/2" id="section-37A-2">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">2</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">Where—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/2/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/2/a" id="section-37A-2-a">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">an initial entry made under subsection (1) above has been accepted and the importer has given security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, or</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/2/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/2/b" id="section-37A-2-b">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">an initial entry made under subsection (1A) above has been accepted and the person making the entry on the importer’s behalf has given such security as is mentioned in paragraph (a) above,</Addition>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3201" CommentaryRef="c14772141">the goods may</Addition>
</Addition>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111"> be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/3" id="section-37A-3">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">An importer who makes an initial entry </Addition>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3230" CommentaryRef="c14772151">under subsection (1) above</Addition>
</Addition>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111"> shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/3A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/3A" id="section-37A-3A">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3234" CommentaryRef="c14772161">3A</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">
<Addition ChangeId="d29p3234" CommentaryRef="c14772161">A person who makes an initial entry under subsection (1A) above on behalf of an importer shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.</Addition>
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37A/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/4" id="section-37A-4">
<Pnumber>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3154" CommentaryRef="c14772111">For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="1993-01-01" RestrictExtent="E+W+S+N.I.">
<Title> Postponed entry.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B" id="section-37B">
<Pnumber>37B</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1" id="section-37B-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may, if they think fit, direct that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1/a" id="section-37B-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1/b" id="section-37B-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1/c" id="section-37B-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the document has been accepted by the proper officer,</Text>
</P3para>
</P3>
<Text>the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1A" id="section-37B-1A">
<Pnumber>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">The Commissioners may, if they think fit, direct that where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1A/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1A/a" id="section-37B-1A-a">
<Pnumber>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">such goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1A/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1A/b" id="section-37B-1A-b">
<Pnumber>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">a person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1A/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1A/c" id="section-37B-1A-c">
<Pnumber>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">the person so appointed has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/1A/d/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1A/d" id="section-37B-1A-d">
<Pnumber>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">the document has been accepted by the proper officer,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3282" CommentaryRef="c14772261">the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/2" id="section-37B-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Commissioners may, if they think fit, direct that where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/2/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/2/a" id="section-37B-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/2/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/2/b" id="section-37B-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/2/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/2/c" id="section-37B-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the conditions mentioned in subsection (3) below have been satisfied,</Text>
</P3para>
</P3>
<Text>the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3" id="section-37B-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The conditions are that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3/a" id="section-37B-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on the arrival of the goods at the approved place the importer delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3/b" id="section-37B-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>within such time as may be so required the importer enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3/c" id="section-37B-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the goods are kept secure in the approved place for such period as may be required by the directions.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3A" id="section-37B-3A">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">The Commissioners may, if they think fit, direct that where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3A/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3A/a" id="section-37B-3A-a">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">such goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3A/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3A/b" id="section-37B-3A-b">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">a person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3A/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3A/c" id="section-37B-3A-c">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3A/d/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3A/d" id="section-37B-3A-d">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">the conditions mentioned in subsection (3B) below have been satisfied.</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3B/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3B" id="section-37B-3B">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">3B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">The conditions are that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3B/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3B/a" id="section-37B-3B-a">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">on the arrival of the goods at the approved place the person appointed as the agent of the importer for the purpose of entering the goods delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3B/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3B/b" id="section-37B-3B-b">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">within such time as may be so required the person appointed as the agent of the importer for the purpose of entering the goods enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/3B/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3B/c" id="section-37B-3B-c">
<Pnumber>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3366" CommentaryRef="c14772271">the goods are kept secure in the approved place for such period as may be required by the directions.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/4" id="section-37B-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
The Commissioners may direct that the condition mentioned in subsection (3)(
<Emphasis>a</Emphasis>
)
<Addition ChangeId="d29p3433" CommentaryRef="c14772281">or (3B)(a)</Addition>
above shall not apply in relation to any goods specified in the direction and such a direction may substitute another condition.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/5/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/5" id="section-37B-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
No goods shall be delivered under
<Addition ChangeId="d29p3443" CommentaryRef="c14772291">subsection (1) or (2) above</Addition>
unless the importer gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/5A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/5A" id="section-37B-5A">
<Pnumber>
<Addition ChangeId="d29p3447" CommentaryRef="c14772301">5A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3447" CommentaryRef="c14772301">No goods shall be delivered under subsection (1A) or (3A) above unless the person appointed as the agent of the importer for the purpose of entering the goods gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/6/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/6" id="section-37B-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
Where goods of which no entry has been made have been delivered under
<Addition ChangeId="d29p3462" CommentaryRef="c14772311">subsection (1) or (2) above</Addition>
, the importer shall deliver an entry of the goods under
<Addition ChangeId="d29p3466" CommentaryRef="c14772321">regulation 5 of the Customs Controls on Importation of Goods Regulations 1991</Addition>
within such time as the Commissioners may direct.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/6A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/6A" id="section-37B-6A">
<Pnumber>
<Addition ChangeId="d29p3470" CommentaryRef="c14772331">6A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3470" CommentaryRef="c14772331">Where goods of which no entry has been made have been delivered under subsection (1A) or (3A) above, the person appointed as the agent of the importer for the purpose of entering the goods shall deliver an entry of the goods under section 37(1) above within such time as the Commissioners may direct.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/7/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/7" id="section-37B-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
For the purposes of section 43(2)(
<Emphasis>a</Emphasis>
) below such an entry shall be taken to have been accepted—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/7/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/7/a" id="section-37B-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in the case of goods delivered by virtue of a direction under subsection (1)
<Addition ChangeId="d29p3493" CommentaryRef="c14772341">or (1A)</Addition>
above, on the date on which the document mentioned in that subsection was accepted; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/7/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/7/b" id="section-37B-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in the case of goods delivered by virtue of a direction under subsection (2) above, on the date on which particulars of the goods were entered as mentioned in subsection (3)(
<Emphasis>b</Emphasis>
) above.
<Addition ChangeId="d29p3506" CommentaryRef="c14772351">and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37B/7/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/7/c" id="section-37B-7-c">
<Pnumber>
<Addition ChangeId="d29p3506" CommentaryRef="c14772351">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3506" CommentaryRef="c14772351">in the case of goods delivered by virtue of a direction under subsection (3A) above, on the date on which particulars of the goods were entered as mentioned in subsection (3B)(b) above.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S+N.I.">
<Title> Provisions supplementary to ss. 37A and 37B.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C" id="section-37C">
<Pnumber>37C</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/1" id="section-37C-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may, if they think fit—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/1/a" id="section-37C-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
authorise any
<Addition ChangeId="d29p3535" CommentaryRef="c14772361">person</Addition>
for the purposes of section 37A, or 37B(1)
<Addition ChangeId="d29p3539" CommentaryRef="c14772371">, (1A), (2) or (3A)</Addition>
above; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/1/b" id="section-37C-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
suspend or cancel the authorisation of any
<Addition ChangeId="d29p3549" CommentaryRef="c14772381">person</Addition>
where it appears to them that he has failed to comply with any requirement imposed on him by or under this Part of this Act or that there is other reasonable cause for suspension or cancellation.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/2" id="section-37C-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Commissioners may give directions—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/2/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/2/a" id="section-37C-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
imposing such requirements as they think fit on any
<Addition ChangeId="d29p3565" CommentaryRef="c14772391">person</Addition>
authorised under this section; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/2/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/2/b" id="section-37C-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>varying any such requirements previously imposed.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/37C/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37C/3" id="section-37C-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>If any person without reasonable excuse contravenes any requirement imposed by or under section 37A, 37B or this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1993-01-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38" id="section-38">
<Pnumber>
<CommentaryRef Ref="c14772411"/>
38
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1993-01-01">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38A/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38A" id="section-38A">
<Pnumber>
<CommentaryRef Ref="c14772431"/>
38A
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441"> Correction and cancellation of entry.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B" id="section-38B">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">38B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B/1" id="section-38B-1">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">Where goods have been entered for home use or for free circulation the importer may correct any of the particulars contained in an entry of the goods after it has been accepted if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B/1/a" id="section-38B-1-a">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">the goods have not been cleared from customs and excise charge;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B/1/b" id="section-38B-1-b">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">he has not been notified by an officer that the goods are to be examined; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/1/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B/1/c" id="section-38B-1-c">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">the entry has not been found by an officer to be incorrect.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B/2" id="section-38B-2">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/38B/2/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B/2/3" id="section-38B-2-3">
<Pnumber>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">3</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3604" CommentaryRef="c14772441">An entry of goods may at the request of the importer be cancelled at any time before the goods are cleared from customs and excise charge if the importer proves to the satisfaction of the Commissioners that the entry was delivered by mistake or that the goods cannot be cleared for free circulation.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="2015-04-01" RestrictExtent="E+W+S+N.I.">
<Title> Entry of surplus stores.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/39/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/39" id="section-39">
<Pnumber>39</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/39/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/39/1" id="section-39-1">
<Pnumber>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">1</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">Surplus stores of any ship or aircraft—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/39/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/39/1/a" id="section-39-1-a">
<Pnumber>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">may remain on board the ship or aircraft without payment of duty; or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/39/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/39/1/b" id="section-39-1-b">
<Pnumber>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
<P2para>
<Text>
<Substitution ChangeId="key-2ec42143d339c6141ede797261792731-1531859642440" CommentaryRef="key-2ec42143d339c6141ede797261792731">This is subject to subsection (2) below.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/39/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/39/2" id="section-39-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="2012-01-10" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="c14772451"/>
Removal of uncleared goods to Queen’s warehouse.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40" id="section-40">
<Pnumber>40</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/1" RestrictEndDate="2020-12-31" id="section-40-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where in the case of any imported goods—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/1/a" id="section-40-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>entry has not been made thereof by the expiration of the relevant period; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/1/b" id="section-40-1-b">
<Pnumber>
<Addition ChangeId="d29p3702" CommentaryRef="c14772461">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3702" CommentaryRef="c14772461">at the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/1/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/1/c" id="section-40-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>being goods imported by sea and not being in large quantity, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port,</Text>
</P3para>
</P3>
<Text>the proper office may cause the goods to be deposited in a Queen’s warehouse.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/2" RestrictEndDate="2020-12-31" id="section-40-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await entry.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/3" RestrictEndDate="2020-12-31" id="section-40-3" RestrictStartDate="2012-01-10" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-0d6e759beb4a950009de6f2cc878e5b5"/>
3
</Pnumber>
<P2para>
<Text>Without prejudice to section 99(3) below, if any goods deposited in a Queen’s warehouse by the proper officer under this section are not cleared by the importer thereof—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/3/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/3/a" id="section-40-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/3/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/3/b" id="section-40-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,</Text>
</P3para>
</P3>
<Text>the Commissioners may sell them.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/4" RestrictEndDate="2020-12-31" id="section-40-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/4/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/4/a" RestrictEndDate="2020-12-31" id="section-40-4-a" RestrictExtent="E+W+S+N.I.">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="term-the-relevant-period">the relevant period</Term>
” means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/4/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/4/b" id="section-40-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Term id="term-the-relevant-date">the relevant date</Term>
” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/40/5/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/5" RestrictEndDate="2020-12-31" id="section-40-5" RestrictExtent="E+W+S+N.I.">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Where any restriction is placed upon the unloading of goods from any ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, “
<Term id="term-the-relevant-date">the relevant date</Term>
” in this section means the date of the removal of the restriction.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S+N.I.">
<Title> Failure to comply with provisions as to entry.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/41/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/41" id="section-41">
<Pnumber>41</Pnumber>
<P1para>
<Text>
Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, and person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3787" CommentaryRef="c14772471">level 2 on the standard scale</Addition>
, and the goods in question shall be liable to forfeiture
<Addition ChangeId="d29p3791" CommentaryRef="c14772481">but this section shall not apply to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/41/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/41/a" id="section-41-a">
<Pnumber>
<Addition ChangeId="d29p3791" CommentaryRef="c14772481">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3791" CommentaryRef="c14772481">any failure which has been or may be remedied by virtue of section 38(B)(1); or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/41/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/41/b" id="section-41-b">
<Pnumber>
<Addition ChangeId="d29p3791" CommentaryRef="c14772481">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3791" CommentaryRef="c14772481">any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" ConfersPower="true" RestrictStartDate="2011-04-22" RestrictExtent="E+W+S+N.I.">
<Title> Power to regulate unloading, removal, etc. of imported goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/42/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/42" id="section-42">
<Pnumber>42</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/42/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/42/1" RestrictEndDate="2020-12-31" id="section-42-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commissioners may make regulations—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/42/1/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/42/1/a" RestrictEndDate="2020-12-31" id="section-42-1-a" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="c14772591"/>
a
</Pnumber>
<P3para>
<Text>prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a customs and excise airport, or a person conveying goods into Northern Ireland by land;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/42/1/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/42/1/b" id="section-42-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>regulating the unloading, landing, movement and removal of goods on their importation;</Text>
</P3para>
</P3>
<Text>and different regulations may be made with respect to importation by sea, air or land respectively.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/42/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/42/2" id="section-42-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p3841" CommentaryRef="c14772601">level 3 on the standard scale</Addition>
and any goods in respect of which the offence was committed shall be liable to forfeiture.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/42/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/42/3" RestrictEndDate="2020-12-31" id="section-42-3" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">Subsection (1)(b) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the </Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Substitution ChangeId="key-b2509ff0ebe59fb37e644c44bb44fec6-1531476676115" CommentaryRef="key-b2509ff0ebe59fb37e644c44bb44fec6">European Union</Substitution>
</Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">or to any goods which are moving under the procedure specified in </Addition>
</Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">Article 165 of Council Regulation </Addition>
</Addition>
</Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/1992/2913" id="c00012" Class="EuropeanEconomicCommunityRegulation" Year="1992" Number="2913">
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">(</Addition>
</Addition>
</Addition>
<Acronym Expansion="European Economic Community">
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">EEC</Addition>
</Addition>
</Addition>
</Acronym>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">) </Addition>
</Addition>
</Addition>
<Abbreviation Expansion="Number">
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">No.</Addition>
</Addition>
</Addition>
</Abbreviation>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631"> 2913/92</Addition>
</Addition>
</Addition>
</Citation>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631"> and Article 311 of Commission Regulation </Addition>
</Addition>
</Addition>
<Citation URI="http://www.legislation.gov.uk/european/regulation/1993/2454" id="c00013" Class="EuropeanEconomicCommunityRegulation" Year="1993" Number="2454">
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">(</Addition>
</Addition>
</Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">EEC</Addition>
</Addition>
</Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">) </Addition>
</Addition>
</Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631">No.</Addition>
</Addition>
</Addition>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">
<Addition ChangeId="d29p3852" CommentaryRef="c14772621">
<Addition ChangeId="d29p3855" CommentaryRef="c14772631"> 2454/93</Addition>
</Addition>
</Addition>
</Citation>
<Addition ChangeId="d29p3845" CommentaryRef="c14772611">(transit procedures).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14771711" Type="C">
<Para>
<Text>
S. 35(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c00647" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c00648" CitationRef="c00647" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c00649" CitationRef="c00647" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/5/1" Operative="true" SectionRef="schedule-paragraph-5-1">Sch. para. 5(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14771721" Type="F">
<Para>
<Text>
Words in s. 35(1) repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00651" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00652" CitationRef="c00651" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/4/a" SectionRef="regulation-3-4-a">regs. 3(4)(a)</CitationSubRef>
,
<CitationSubRef id="c00653" CitationRef="c00651" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00654" CitationRef="c00651" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" SectionRef="schedule-2">Sch.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14771731" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00655" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00656" CitationRef="c00655" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00657" CitationRef="c00655" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00658" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00659" CitationRef="c00658" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00660" CitationRef="c00658" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00661" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14771741" Type="F">
<Para>
<Text>
Words in s. 35(6) substituted (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00663" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00664" CitationRef="c00663" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/4/b/i/ii" Operative="true" SectionRef="regulation-3-4-b-i-ii">reg. 3(4)(b)(i)(ii)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14771761" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00665" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00666" CitationRef="c00665" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00667" CitationRef="c00665" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00668" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00669" CitationRef="c00668" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00670" CitationRef="c00668" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00671" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14771771" Type="C">
<Para>
<Text>
S. 35(7) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c00673" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c00674" CitationRef="c00673" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c00675" CitationRef="c00673" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/5/2" Operative="true" SectionRef="schedule-paragraph-5-2">Sch. para. 5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14771781" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/49" id="c00676" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="49" Title="Territorial Sea Act 1987">Territorial Sea Act 1987 (c. 49, SIF 29:1)</Citation>
,
<CitationSubRef id="c00677" CitationRef="c00676" URI="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3" SectionRef="section-3">s. 3</CitationSubRef>
,
<CitationSubRef id="c00678" CitationRef="c00676" URI="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/1/paragraph/4/2" Operative="true" SectionRef="schedule-1-paragraph-4-2">Sch. 1 para. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14771791" Type="F">
<Para>
<Text>
Words in s. 35(7) repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00680" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00681" CitationRef="c00680" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/4/c/i/ii" SectionRef="regulation-3-4-c-i-ii">regs. 3(4)(c)(i)(ii)</CitationSubRef>
,
<CitationSubRef id="c00682" CitationRef="c00680" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00683" CitationRef="c00680" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" SectionRef="schedule-2">Sch.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14771811" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00684" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00685" CitationRef="c00684" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00686" CitationRef="c00684" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00687" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00688" CitationRef="c00687" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00689" CitationRef="c00687" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00690" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14771821" Type="F">
<Para>
<Text>
S. 35(8) repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00692" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00693" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/4/d" SectionRef="regulation-3-4-d">regs. 3(4)(d)</CitationSubRef>
,
<CitationSubRef id="c00694" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00695" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" SectionRef="schedule-2">Sch.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14771831" Type="F">
<Para>
<Text>
S. 35(9) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c00697" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c00698" CitationRef="c00697" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/6" Operative="true" SectionRef="schedule-1-paragraph-6">Sch. 1 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14771841" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c00699" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c00700" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/7" Operative="true" CitationRef="c00699" SectionRef="schedule-1-paragraph-7">Sch. 1 para. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14771851" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00701" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00702" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c00701" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00703" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c00701" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00704" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00705" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c00704" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00706" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c00704" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00707" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14771861" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00708" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00709" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c00708" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00710" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c00708" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00711" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00712" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c00711" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00713" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c00711" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00714" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14772041" Type="F">
<Para>
<Text>
<CitationSubRef id="c00715" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37" SectionRef="section-37">S. 37</CitationSubRef>
repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00716" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00717" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/5" CitationRef="c00716" SectionRef="regulation-3-5">regs. 3(5)</CitationSubRef>
,
<CitationSubRef id="c00718" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" CitationRef="c00716" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00719" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" CitationRef="c00716" SectionRef="schedule-2">Sch.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14772111" Type="F">
<Para>
<Text>
<CitationSubRef id="c00720" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A" SectionRef="section-37A">Ss. 37A</CitationSubRef>
–C inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00721" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 40:1)</Citation>
,
<CitationSubRef id="c00722" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/9" CitationRef="c00721" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00723" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/5/paragraph/2" Operative="true" CitationRef="c00721" SectionRef="schedule-5-paragraph-2">Sch. 5 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772121" Type="F">
<Para>
<Text>
<CitationSubRef id="c00724" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1" SectionRef="section-37A-1">S. 37A(1)</CitationSubRef>
substituted (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00725" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00726" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1" CitationRef="c00725" SectionRef="regulation-10-1">reg. 10(1)</CitationSubRef>
,
<CitationSubRef id="c00727" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/5" Operative="true" CitationRef="c00725" SectionRef="schedule-1-paragraph-5">Sch. 1 para.5</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14772131" Type="F">
<Para>
<Text>
<CitationSubRef id="c00728" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/1A" SectionRef="section-37A-1A">S. 37A(1A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00729" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00730" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00729" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00731" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/2/3" Operative="true" CitationRef="c00729" SectionRef="schedule-3-paragraph-2-3">Sch. 3 para. 2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772141" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00732" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00733" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00732" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00734" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/2/4" Operative="true" CitationRef="c00732" SectionRef="schedule-3-paragraph-2-4">Sch. 3 para. 2(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772151" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00735" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00736" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00735" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00737" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/2/5" Operative="true" CitationRef="c00735" SectionRef="schedule-3-paragraph-2-5">Sch. 3 para. 2(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772161" Type="F">
<Para>
<Text>
<CitationSubRef id="c00738" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37A/3A" SectionRef="section-37A-3A">S. 37A(3A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00739" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00740" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00739" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00741" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/2/6" Operative="true" CitationRef="c00739" SectionRef="schedule-3-paragraph-2-6">Sch. 3 para. 2(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772261" Type="F">
<Para>
<Text>
<CitationSubRef id="c00742" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/1A" SectionRef="section-37B-1A">S. 37B(1A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00743" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00744" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00743" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00745" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/2" Operative="true" CitationRef="c00743" SectionRef="schedule-3-paragraph-3-2">Sch. 3 para. 3(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772271" Type="F">
<Para>
<Text>
<CitationSubRef id="c00746" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/3A/3B" SectionRef="section-37B-3A-3B">S. 37B(3A)(3B)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00747" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00748" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00747" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00749" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/3" Operative="true" CitationRef="c00747" SectionRef="schedule-3-paragraph-3-3">Sch. 3 para. 3(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772281" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00750" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00751" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00750" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00752" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/4" Operative="true" CitationRef="c00750" SectionRef="schedule-3-paragraph-3-4">Sch. 3 para. 3(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772291" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00753" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00754" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00753" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00755" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/5" Operative="true" CitationRef="c00753" SectionRef="schedule-3-paragraph-3-5">Sch. 3 para. 3(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772301" Type="F">
<Para>
<Text>
<CitationSubRef id="c00756" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/5A" SectionRef="section-37B-5A">S. 37B(5A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00757" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00758" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00757" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00759" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/6" Operative="true" CitationRef="c00757" SectionRef="schedule-3-paragraph-3-6">Sch. 3 para. 3(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772311" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00760" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00761" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00760" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00762" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/7" Operative="true" CitationRef="c00760" SectionRef="schedule-3-paragraph-3-7">Sch. 3 para. 3(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772321" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00763" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/6" SectionRef="section-37B-6">s. 37B(6)</CitationSubRef>
substituted (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00764" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00765" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1" CitationRef="c00764" SectionRef="regulation-10-1">reg. 10(1)</CitationSubRef>
,
<CitationSubRef id="c00766" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/6" Operative="true" CitationRef="c00764" SectionRef="schedule-1-paragraph-6">Sch. 1 para.6</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14772331" Type="F">
<Para>
<Text>
<CitationSubRef id="c00767" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/37B/6A" SectionRef="section-37B-6A">S. 37B(6A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00768" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00769" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00768" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00770" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/8" Operative="true" CitationRef="c00768" SectionRef="schedule-3-paragraph-3-8">Sch. 3 para. 3(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772341" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00771" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00772" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00771" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00773" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/9/a" Operative="true" CitationRef="c00771" SectionRef="schedule-3-paragraph-3-9-a">Sch. 3 para. 3(9)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772351" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00774" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00775" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00774" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00776" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/3/9/b" Operative="true" CitationRef="c00774" SectionRef="schedule-3-paragraph-3-9-b">Sch. 3 para. 3(9)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772361" Type="F">
<Para>
<Text>
Word substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00777" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00778" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00777" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00779" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/4/2/a" Operative="true" CitationRef="c00777" SectionRef="schedule-3-paragraph-4-2-a">Sch. 3 para. 4(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772371" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00780" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00781" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00780" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00782" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/4/2/b" Operative="true" CitationRef="c00780" SectionRef="schedule-3-paragraph-4-2-b">Sch. 3 para. 4(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772381" Type="F">
<Para>
<Text>
Word substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00783" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00784" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00783" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00785" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/4/3" Operative="true" CitationRef="c00783" SectionRef="schedule-3-paragraph-4-3">Sch. 3 para. 4(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772391" Type="F">
<Para>
<Text>
Word substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00786" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 40:1)</Citation>
,
<CitationSubRef id="c00787" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/7" CitationRef="c00786" SectionRef="section-7">s. 7</CitationSubRef>
,
<CitationSubRef id="c00788" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/3/paragraph/4/4" Operative="true" CitationRef="c00786" SectionRef="schedule-3-paragraph-4-4">Sch. 3 para. 4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772411" Type="F">
<Para>
<Text>
<CitationSubRef id="c00789" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38" SectionRef="section-38">S. 38</CitationSubRef>
repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00790" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00791" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/5" CitationRef="c00790" SectionRef="regulation-3-5">regs. 3(5)</CitationSubRef>
,
<CitationSubRef id="c00792" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" CitationRef="c00790" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00793" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" CitationRef="c00790" SectionRef="schedule-2">Sch.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14772431" Type="F">
<Para>
<Text>
<CitationSubRef id="c00794" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38A" SectionRef="section-38A">S. 38A</CitationSubRef>
. repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00795" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00796" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/5" CitationRef="c00795" SectionRef="regulation-3-5">regs. 3(5)</CitationSubRef>
,
<CitationSubRef id="c00797" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" CitationRef="c00795" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00798" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" CitationRef="c00795" SectionRef="schedule-2">Sch.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14772441" Type="F">
<Para>
<Text>
<CitationSubRef id="c00799" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/38B" SectionRef="section-38B">S. 38B</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00800" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00801" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1" CitationRef="c00800" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c00802" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/4" Operative="true" CitationRef="c00800" SectionRef="schedule-6-paragraph-4">Sch. 6 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772451" Type="C">
<Para>
<Text>
<CitationSubRef id="c00803" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40" SectionRef="section-40">S. 40</CitationSubRef>
modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1986/260" id="c00804" Class="UnitedKingdomStatutoryInstrument" Year="1986" Number="260">S.I. 1986/260</Citation>
,
<CitationSubRef id="c00805" URI="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5" Operative="true" CitationRef="c00804" SectionRef="regulation-5">regs. 5</CitationSubRef>
(
<Emphasis>c</Emphasis>
), 18
</Text>
</Para>
</Commentary>
<Commentary id="c14772461" Type="F">
<Para>
<Text>
<CitationSubRef id="c00806" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/1" SectionRef="section-40-1">S. 40(1)</CitationSubRef>
(
<Emphasis>b</Emphasis>
) substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00807" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00808" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1" CitationRef="c00807" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c00809" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/5" Operative="true" CitationRef="c00807" SectionRef="schedule-6-paragraph-5">Sch. 6 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772471" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00810" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00811" CitationRef="c00810" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" Operative="true" SectionRef="section-46">s. 46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00812" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00813" CitationRef="c00812" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" Operative="true" SectionRef="section-289G">s. 289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00814" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) art. 5
</Text>
</Para>
</Commentary>
<Commentary id="c14772481" Type="F">
<Para>
<Text>
Words and s. 41(
<Emphasis>a</Emphasis>
)(
<Emphasis>b</Emphasis>
) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00815" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00816" CitationRef="c00815" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c00817" CitationRef="c00815" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/6" Operative="true" SectionRef="schedule-6-paragraph-6">Sch. 6 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772591" Type="C">
<Para>
<Text>
S. 42(1)(
<Emphasis>a</Emphasis>
) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c00819" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c00820" CitationRef="c00819" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c00821" CitationRef="c00819" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/6" Operative="true" SectionRef="schedule-paragraph-6">Sch. para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772601" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00822" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c00823" CitationRef="c00822" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c00824" CitationRef="c00822" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c00825" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c00826" CitationRef="c00825" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c00827" CitationRef="c00825" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00828" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14772611" Type="F">
<Para>
<Text>
S. 42(3) inserted (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c00830" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef id="c00831" CitationRef="c00830" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/9" Operative="true" SectionRef="regulation-6-9">reg. 6(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14772621" Type="F">
<Para>
<Text>
Words in s. 42(3) added (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00833" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00834" CitationRef="c00833" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/2" Operative="true" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14772631" Type="F">
<Para>
<Text>
Words in s. 42(3) substituted (1.1.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3014" id="c00836" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3014">S.I. 1993/3014</Citation>
,
<CitationSubRef id="c00837" CitationRef="c00836" URI="http://www.legislation.gov.uk/id/uksi/1993/3014/regulation/2/2" Operative="true" SectionRef="regulation-2-2">reg. 2(2)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-9776d80ecfed7ed08a1d510bfba7f755" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c110p8pd3-00009" SectionRef="section-35-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/2">s. 35(2)</CitationSubRef>
<CitationSubRef id="c110p8pd3-00010" SectionRef="section-35-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35/3">(3)</CitationSubRef>
inserted (1.3.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/13" id="c110p8pd3-00011" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="13" Title="Immigration, Asylum and Nationality Act 2006">Immigration, Asylum and Nationality Act 2006 (c. 13)</Citation>
,
<CitationSubRef id="c110p8pd3-00012" CitationRef="c110p8pd3-00011" SectionRef="section-35" URI="http://www.legislation.gov.uk/id/ukpga/2006/13/section/35" Operative="true">ss. 35</CitationSubRef>
,
<CitationSubRef id="c110p8pd3-00013" CitationRef="c110p8pd3-00011" SectionRef="section-62-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/13/section/62/1">62(1)</CitationSubRef>
<CitationSubRef id="c110p8pd3-00014" CitationRef="c110p8pd3-00011" SectionRef="section-62-2" URI="http://www.legislation.gov.uk/id/ukpga/2006/13/section/62/2">(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3138" id="c110p8pd3-00015" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3138" Title="The Immigration, Asylum and Nationality Act 2006 (Commencement No. 7) Order 2007">S.I. 2007/3138</Citation>
,
<CitationSubRef id="c110p8pd3-00016" CitationRef="c110p8pd3-00015" SectionRef="article-3-a" URI="http://www.legislation.gov.uk/id/uksi/2007/3138/article/3/a">art. 3(a)</CitationSubRef>
(as amended (18.12.2007) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3580" id="c110p8pd3-00017" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3580">S.I. 2007/3580</Citation>
, art. 2)
</Text>
</Para>
</Commentary>
<Commentary id="key-b2509ff0ebe59fb37e644c44bb44fec6" Type="F">
<Para>
<Text>
Words in Act substituted (22.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1043" id="c2rda3ko3-00006" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1043" Title="The Treaty of Lisbon (Changes in Terminology) Order 2011">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</Citation>
,
<CitationSubRef id="c2rda3ko3-00007" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2" SectionRef="article-2">arts. 2</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00008" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3" SectionRef="article-3" Operative="true">3</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00009" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4" SectionRef="article-4">4</CitationSubRef>
(with
<CitationSubRef id="c2rda3ko3-00010" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2" SectionRef="article-3-2">art. 3(2)</CitationSubRef>
<CitationSubRef id="c2rda3ko3-00011" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3" SectionRef="article-3-3">(3)</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00012" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2" SectionRef="article-4-2">4(2)</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00013" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4" SectionRef="article-6-4">6(4)</CitationSubRef>
<CitationSubRef id="c2rda3ko3-00014" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5" SectionRef="article-6-5">(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0d6e759beb4a950009de6f2cc878e5b5" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-40-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/40/3" id="c16j1cjg3-00036">S. 40(3)</CitationSubRef>
applied (10.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/3036" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="3036" Title="The Postal Packets (Revenue and Customs) Regulations 2011" id="c16j1cjg3-00037">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</Citation>
,
<CitationSubRef SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1" CitationRef="c16j1cjg3-00037" id="c16j1cjg3-00038">regs. 1</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/11" CitationRef="c16j1cjg3-00037" Operative="true" id="c16j1cjg3-00039">11</CitationSubRef>
(with
<CitationSubRef SectionRef="regulation-25" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25" CitationRef="c16j1cjg3-00037" id="c16j1cjg3-00040">reg. 25</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2ec42143d339c6141ede797261792731" Type="F">
<Para>
<Text>
<CitationSubRef id="c1cfwld83-00007" SectionRef="section-39-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/39/1">S. 39(1)</CitationSubRef>
substituted (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c1cfwld83-00008" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c1cfwld83-00009" CitationRef="c1cfwld83-00008" SectionRef="schedule-21-paragraph-2" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/2" Operative="true">Sch. 21 paras. 2</CitationSubRef>
,
<CitationSubRef id="c1cfwld83-00010" CitationRef="c1cfwld83-00008" SectionRef="schedule-21-paragraph-10" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10">10</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/812" id="c1cfwld83-00011" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="812" Title="The Finance Act 2014, Schedule 21 (Commencement) Order 2015">S.I. 2015/812</Citation>
,
<CitationSubRef id="c1cfwld83-00012" CitationRef="c1cfwld83-00011" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2015/812/article/2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>