http://www.legislation.gov.uk/ukpga/1979/2/part/VII/crossheading/prevention-of-smuggling/2021-07-14Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2021-07-14 Part VII Customs and Excise Control: Supplementary Provisions Prevention of smuggling Power to regulate small craft.811In this section “small ships” means—aships not exceeding 100 tons register; andbhovercraft, of whatever size.2The Commissioners may make general regulations with respect to small ships and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used.3Different provision may be made by regulations under this section for different classes or descriptions of small ships.4The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.5Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.6Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board, shall be liable to forfeiture.7Every boat belonging to a British ship and every other vessel not exceeding 100 tons register, not being a fishing vessel registered under Part II of the Merchant Shipping Act 1995 and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.<CommentaryRef Ref="c14775391"/> Power to haul up revenue vessels, patrol coasts, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> 821The person in command or charge of any vessel in the service of Her Majesty which is engaged in the prevention of smuggling—amay haul up and leave that vessel on any part of the coast or of the shore or bank of any river or creek; andbmay moor that vessel at any place below high water mark on any part of the coast or of any such shore or bank.2Any officer and any person acting in aid of an officer or otherwise duly engaged in the prevention of smuggling may for that purpose patrol upon and pass freely along and over any part of the coast or of the shore or bank of any river or creek, over any railway or railway customs area or aerodrome or land adjoining any aerodrome, and over any land in Northern Ireland within the prescribed area.3Nothing in this section shall authorise the use of or entry into any garden or pleasure ground. Penalty for removing seals, etc.831Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identify any goods for any of the purposes of those Acts and—aat any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom or between a port in the United Kingdom and a port in the Isle of Man, the seal, lock or mark is wilfully and prematurely removed or tampered with by any person; orbat any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person,that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale.2For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.3Where, in pursuance of any Community requirement or practice which relates to the movement of goods between countries or of any international agreement to which the United Kingdom is a party and which so relates,—aa seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes; andbat any time while the goods are in the United Kingdom, the seal, lock or mark is wilfully and premately removed or tampered with by any person,that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale. Penalty for signalling to smugglers.84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for interfering with revenue vessels, etc.851Any person who save for just and sufficient cause interferes in any way with any ... vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of any functions of the Commissioners under Parts III to VII of this Act shall be liable on summary conviction to a penalty of level 1 on the standard scale.2Any person who fires upon any vehicle in the service of Her Majesty while that vessel, aircraft or vehicle is engaged in the prevention of smuggling shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years. Special penalty where offender armed or disguised.86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for offering goods for sale as smuggled goods.87If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater, and may be detained.Words in s. 81(7) substituted (1.1.1996) by 1995 c. 21, s. 314(2), 316(2), Sch. 13 para. 53(3) (with s. 312(1))S. 82 amended by S.I. 1987/2114, reg. 2Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 19Words 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 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 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. 84 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(iv), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)S. 86 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(v), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)Words in s. 82(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 80 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)Words in s. 85(1) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 81(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)Word in s. 85(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 81(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
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<Title> Power to regulate small craft.</Title>
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In this section “
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</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/81/3/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/3" id="section-81-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Different provision may be made by regulations under this section for different classes or descriptions of small ships.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/81/4/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/4" id="section-81-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/81/5/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/5" id="section-81-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/81/6/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/6" id="section-81-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board, shall be liable to forfeiture.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/81/7/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/7" id="section-81-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
Every boat belonging to a British ship and every other vessel not exceeding 100 tons register,
<Addition ChangeId="d29p7617" CommentaryRef="c14775381">not being a fishing vessel registered under Part II of the Merchant Shipping Act 1995</Addition>
and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title>
<CommentaryRef Ref="c14775391"/>
Power to haul up revenue vessels, patrol coasts,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/82/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82" id="section-82">
<Pnumber>82</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/82/1/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/1" id="section-82-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The person in command or charge of any vessel in the service of Her Majesty which is engaged in the prevention of smuggling—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/82/1/a/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/1/a" id="section-82-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may haul up and leave that vessel on any part of the coast or of the shore or bank of any river or creek; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/82/1/b/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/1/b" id="section-82-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may moor that vessel at any place below high water mark on any part of the coast or of any such shore or bank.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/82/2/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/2" id="section-82-2" RestrictStartDate="2020-12-31">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Any officer and any person acting in aid of an officer or otherwise duly engaged in the prevention of smuggling may for that purpose patrol upon and pass freely along and over any part of the coast or of the shore or bank of any river or creek, over any railway
<Addition ChangeId="key-b675458ebbf230ddd9f9022860b2651e-1542302063371" CommentaryRef="key-b675458ebbf230ddd9f9022860b2651e">or railway customs area</Addition>
or aerodrome or land adjoining any aerodrome, and over any land in Northern Ireland within the prescribed area.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/82/3/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/3" id="section-82-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Nothing in this section shall authorise the use of or entry into any garden or pleasure ground.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Penalty for removing seals, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83" id="section-83">
<Pnumber>83</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/1/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/1" id="section-83-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identify any goods for any of the purposes of those Acts and—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/1/a/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/1/a" id="section-83-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
at any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom
<Addition ChangeId="d29p7680" CommentaryRef="c14775401">or between a port in the United Kingdom and a port in the Isle of Man</Addition>
, the seal, lock or mark is wilfully and prematurely removed or tampered with by any person; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/1/b/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/1/b" id="section-83-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>at any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person,</Text>
</P3para>
</P3>
<Text>
that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of
<Addition ChangeId="d29p7692" CommentaryRef="c14775411">level 4 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/2/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/2" id="section-83-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/3/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/3" id="section-83-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where, in pursuance of any Community requirement or practice which relates to the movement of goods between countries or of any international agreement to which the United Kingdom is a party and which so relates,—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/3/a/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/3/a" id="section-83-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/83/3/b/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/83/3/b" id="section-83-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>at any time while the goods are in the United Kingdom, the seal, lock or mark is wilfully and premately removed or tampered with by any person,</Text>
</P3para>
</P3>
<Text>
that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of
<Addition ChangeId="d29p7722" CommentaryRef="c14775411">level 4 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-18">
<Title> Penalty for signalling to smugglers.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/84/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/84" id="section-84">
<Pnumber>
<CommentaryRef Ref="key-6f23fce0e9d2e378d6a5e53c012b51ff"/>
84
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title> Penalty for interfering with revenue vessels, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/85/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85" id="section-85">
<Pnumber>85</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/85/1/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85/1" id="section-85-1" RestrictStartDate="2020-12-31">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Any person who save for just and sufficient cause interferes in any way with any
<CommentaryRef Ref="key-29ee6c9bafc10f420ae8efa2d6acbe5d"/>
... vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of any functions of the Commissioners under Parts III to
<Acronym Expansion="7">VII</Acronym>
of this Act shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p7786" CommentaryRef="c14775451">level 1 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/85/2/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85/2" id="section-85-2" RestrictStartDate="2020-12-31">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Any person who fires upon any
<Addition ChangeId="key-4aa3096dcc6dc05832fd8b1108e92b00-1542302305117" CommentaryRef="key-4aa3096dcc6dc05832fd8b1108e92b00">vehicle</Addition>
in the service of Her Majesty while that vessel, aircraft or vehicle is engaged in the prevention of smuggling shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-18">
<Title> Special penalty where offender armed or disguised.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/86/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/86" id="section-86">
<Pnumber>
<CommentaryRef Ref="key-2579e5406533b1527b0dc9cff3ad7aa7"/>
86
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Penalty for offering goods for sale as smuggled goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/87/2021-07-14" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/87" id="section-87">
<Pnumber>87</Pnumber>
<P1para>
<Text>
If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or
<Addition ChangeId="d29p7830" CommentaryRef="c14775461">level 3 on the standard scale</Addition>
, whichever is the greater, and may be detained.
</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14775381" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01567" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/7" SectionRef="section-81-7">s. 81(7)</CitationSubRef>
substituted (1.1.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/21" id="c01568" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="21">1995 c. 21</Citation>
,
<CitationSubRef id="c01569" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2" CitationRef="c01568" SectionRef="section-314-2">s. 314(2)</CitationSubRef>
,
<CitationSubRef id="c01570" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2" CitationRef="c01568" SectionRef="section-316-2">316(2)</CitationSubRef>
,
<CitationSubRef id="c01571" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/3" Operative="true" CitationRef="c01568" SectionRef="schedule-13-paragraph-53-3">Sch. 13 para. 53(3)</CitationSubRef>
(with
<CitationSubRef id="c01572" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1" CitationRef="c01568" SectionRef="section-312-1">s. 312(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14775391" Type="C">
<Para>
<Text>
S. 82 amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/2114" id="c01574" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="2114">S.I. 1987/2114</Citation>
,
<CitationSubRef id="c01575" CitationRef="c01574" URI="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14775401" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c01576" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c01577" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/19" Operative="true" CitationRef="c01576" SectionRef="schedule-1-paragraph-19">Sch. 1 para. 19</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14775411" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c01578" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c01579" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" Operative="true" CitationRef="c01578" SectionRef="section-46">s. 46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c01580" 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="c01581" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" Operative="true" CitationRef="c01580" SectionRef="section-289G">s. 289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01582" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) art. 5
</Text>
</Para>
</Commentary>
<Commentary id="c14775451" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c01594" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef CitationRef="c01594" id="c01595" 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="c01596" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef CitationRef="c01596" id="c01597" 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="c01598" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) art. 5
</Text>
</Para>
</Commentary>
<Commentary id="c14775461" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c01599" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c01600" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c01599" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c01601" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c01599" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c01602" 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="c01603" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c01602" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c01604" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c01602" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01605" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="key-6f23fce0e9d2e378d6a5e53c012b51ff" Type="F">
<Para>
<Text>
S. 84 repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0ml09m43-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0ml09m43-00007" CitationRef="c0ml09m43-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/iv" SectionRef="section-52-1-a-iv">ss. 52(1)(a)(iv)</CitationSubRef>
,
<CitationSubRef id="c0ml09m43-00008" CitationRef="c0ml09m43-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">53(1)</CitationSubRef>
,
<CitationSubRef id="c0ml09m43-00009" CitationRef="c0ml09m43-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" SectionRef="schedule-5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0ml09m43-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0ml09m43-00011" CitationRef="c0ml09m43-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i" SectionRef="article-2-2-i">art. 2(2)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2579e5406533b1527b0dc9cff3ad7aa7" Type="F">
<Para>
<Text>
S. 86 repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0ml1skm3-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0ml1skm3-00007" CitationRef="c0ml1skm3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/v" SectionRef="section-52-1-a-v">ss. 52(1)(a)(v)</CitationSubRef>
,
<CitationSubRef id="c0ml1skm3-00008" CitationRef="c0ml1skm3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">53(1)</CitationSubRef>
,
<CitationSubRef id="c0ml1skm3-00009" CitationRef="c0ml1skm3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" SectionRef="schedule-5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0ml1skm3-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0ml1skm3-00011" CitationRef="c0ml1skm3-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i" SectionRef="article-2-2-i">art. 2(2)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b675458ebbf230ddd9f9022860b2651e" Type="F">
<Para>
<Text>
Words in
<CitationSubRef SectionRef="section-82-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/2" id="cejmpkut4-03790">s. 82(2)</CitationSubRef>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018" id="cejmpkut4-03791">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a" CitationRef="cejmpkut4-03791" id="cejmpkut4-03792">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-7-paragraph-80" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/80" CitationRef="cejmpkut4-03791" Operative="true" id="cejmpkut4-03793">Sch. 7 para. 80</CitationSubRef>
(with savings and transitional provisions in
<Citation id="cejmpkut4-03794" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03794" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3" id="cejmpkut4-03795">reg. 3</CitationSubRef>
and
<Citation id="cejmpkut4-03796" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03796" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" id="cejmpkut4-03797">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020" id="cejmpkut4-03798">S.I. 2020/1642</Citation>
,
<CitationSubRef SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a" CitationRef="cejmpkut4-03798" id="cejmpkut4-03799">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-29ee6c9bafc10f420ae8efa2d6acbe5d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cejmpkut4-03805" SectionRef="section-85-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85/1">s. 85(1)</CitationSubRef>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-03806" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03806" id="cejmpkut4-03807" SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cejmpkut4-03806" id="cejmpkut4-03808" SectionRef="schedule-7-paragraph-81-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/81/2" Operative="true">Sch. 7 para. 81(2)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-03809" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03809" id="cejmpkut4-03810" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="cejmpkut4-03811" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03811" id="cejmpkut4-03812" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cejmpkut4-03813" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020">S.I. 2020/1642</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03813" id="cejmpkut4-03814" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4aa3096dcc6dc05832fd8b1108e92b00" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cejmpkut4-03820" SectionRef="section-85-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85/2">s. 85(2)</CitationSubRef>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-03821" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03821" id="cejmpkut4-03822" SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cejmpkut4-03821" id="cejmpkut4-03823" SectionRef="schedule-7-paragraph-81-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/81/3" Operative="true">Sch. 7 para. 81(3)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-03824" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03824" id="cejmpkut4-03825" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="cejmpkut4-03826" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03826" id="cejmpkut4-03827" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cejmpkut4-03828" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020">S.I. 2020/1642</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-03828" id="cejmpkut4-03829" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>