Words in s. 127A(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para.7; S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

S. 127A inserted by Finance Act 1983 (c. 28, SIF 40:1), s. 6

http://www.legislation.gov.uk/ukpga/1979/2/part/X/crossheading/deferred-payment-of-excise-duty-on-goods/2011-02-17Customs 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 Participation2011-02-17Part X Duties and Drawbacks—General Provisions Deferred payment of excise duty on goods
127A Deferred payment of excise duty on goods.1

The Commissioners may by regulations make provision for the payment (in accordance, where any requirement to pay the duty takes effect, with that requirement) of any excise duty on goods of a prescribed kind to be deferred, in prescribed cases, subject to such conditions or requirements as may be imposed—

a

by the regulations; or

b

where the regulations so provide, by the Commissioners.

2

Any duty payment of which is deferred under the regulations shall be treated, for prescribed purposes, as if it had been paid.

3

Where—

a

any excise duty to which an application for deferment of duty made under the regulations relates is payable on goods on their removal from an excise warehouse; and

b

the Commissioners are not satisfied—

i

that the conditions imposed under section 92(1) above in relation to the warehouse have been complied with by the occupier of the warehouse; or

ii

that the warehousing regulations made by virtue of section 93(2)(g) above have been complied with by the occupier or by the proprietor of the goods;

the Commissioners may, notwithstanding any provision of the regulations, refuse the application or refuse it in so far as it relates to those goods.

Nothing in this subsection shall be taken to prejudice the power of the Commissioners to prescribe the cases in which excise duty may be deferred.

4

Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.

5

In this section “prescribed” means prescribed by regulations made under this section.

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<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/127A/1">s. 127A(1)</ref>
inserted (1.12.1992 in so far as mentioned in
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/7">Sch. 1 para.7</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt.II</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch.
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<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/127A">S. 127A</ref>
inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/28">Finance Act 1983 (c. 28, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/28/section/6">s. 6</ref>
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Deferred payment of excise duty on goods
</ins>
</heading>
<section eId="section-127A" period="#period2">
<num>
<ins class="d29p11518">127A</ins>
</num>
<heading>
<ins class="d29p11518"> Deferred payment of excise duty on goods.</ins>
</heading>
<subsection eId="section-127A-1">
<num>
<ins class="d29p11518">1</ins>
</num>
<intro>
<p>
<ins class="d29p11518">The Commissioners may by regulations make provision for the payment </ins>
<ins class="d29p11518">
<ins class="d29p11534 first last">
<noteRef href="#c14779431" marker="F1" class="commentary attribute F"/>
(in accordance, where any requirement to pay the duty takes effect, with that requirement)
</ins>
</ins>
<ins class="d29p11518"> of any excise duty on goods of a prescribed kind to be deferred, in prescribed cases, subject to such conditions or requirements as may be imposed—</ins>
</p>
</intro>
<paragraph eId="section-127A-1-a">
<num>
<ins class="d29p11518">a</ins>
</num>
<content>
<p>
<ins class="d29p11518">by the regulations; or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-127A-1-b">
<num>
<ins class="d29p11518">b</ins>
</num>
<content>
<p>
<ins class="d29p11518">where the regulations so provide, by the Commissioners.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-127A-2">
<num>
<ins class="d29p11518">2</ins>
</num>
<content>
<p>
<ins class="d29p11518">Any duty payment of which is deferred under the regulations shall be treated, for prescribed purposes, as if it had been paid.</ins>
</p>
</content>
</subsection>
<subsection eId="section-127A-3">
<num>
<ins class="d29p11518">3</ins>
</num>
<intro>
<p>
<ins class="d29p11518">Where—</ins>
</p>
</intro>
<paragraph eId="section-127A-3-a">
<num>
<ins class="d29p11518">a</ins>
</num>
<content>
<p>
<ins class="d29p11518">any excise duty to which an application for deferment of duty made under the regulations relates is payable on goods on their removal from an excise warehouse; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-127A-3-b">
<num>
<ins class="d29p11518">b</ins>
</num>
<intro>
<p>
<ins class="d29p11518">the Commissioners are not satisfied—</ins>
</p>
</intro>
<subparagraph eId="section-127A-3-b-i">
<num>
<ins class="d29p11518">i</ins>
</num>
<content>
<p>
<ins class="d29p11518">that the conditions imposed under section 92(1) above in relation to the warehouse have been complied with by the occupier of the warehouse; or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-127A-3-b-ii">
<num>
<ins class="d29p11518">ii</ins>
</num>
<content>
<p>
<ins class="d29p11518">that the warehousing regulations made by virtue of section 93(2)(g) above have been complied with by the occupier or by the proprietor of the goods;</ins>
</p>
</content>
</subparagraph>
<wrapUp>
<p>
<ins class="d29p11518">the Commissioners may, notwithstanding any provision of the regulations, refuse the application or refuse it in so far as it relates to those goods.</ins>
</p>
<p>
<ins class="d29p11518">Nothing in this subsection shall be taken to prejudice the power of the Commissioners to prescribe the cases in which excise duty may be deferred.</ins>
</p>
</wrapUp>
</paragraph>
</subsection>
<subsection eId="section-127A-4">
<num>
<ins class="d29p11518">4</ins>
</num>
<content>
<p>
<ins class="d29p11518">Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.</ins>
</p>
</content>
</subsection>
<subsection eId="section-127A-5">
<num>
<ins class="d29p11518">5</ins>
</num>
<content>
<p>
<ins class="d29p11518">In this section “</ins>
<term refersTo="#term-prescribed">
<ins class="d29p11518">prescribed</ins>
</term>
<ins class="d29p11518 last">” means prescribed by regulations made under this section.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>