http://www.legislation.gov.uk/ukpga/1979/2/part/X/crossheading/deferred-payment-of-excise-duty-on-goods/2013-09-06Customs 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 Participation2013-09-06 Part X Duties and Drawbacks—General Provisions<Addition ChangeId="d29p11518" CommentaryRef="c14779421"> Deferred payment of excise duty on goods</Addition><Addition ChangeId="d29p11518" CommentaryRef="c14779421"> Deferred payment of excise duty on goods.</Addition>127A1The 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—aby the regulations; orbwhere the regulations so provide, by the Commissioners.2Any duty payment of which is deferred under the regulations shall be treated, for prescribed purposes, as if it had been paid.3Where—aany 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; andbthe Commissioners are not satisfied—ithat the conditions imposed under section 92(1) above in relation to the warehouse have been complied with by the occupier of the warehouse; oriithat 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.4Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.5In this section “prescribed” means prescribed by regulations made under this section.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
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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<Number>Part X</Number>
<Title> Duties and Drawbacks—General Provisions</Title>
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<Addition ChangeId="d29p11518" CommentaryRef="c14779421"> Deferred payment of excise duty on goods</Addition>
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<Addition ChangeId="d29p11518" CommentaryRef="c14779421"> Deferred payment of excise duty on goods.</Addition>
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<Addition ChangeId="d29p11518" CommentaryRef="c14779421">The Commissioners may by regulations make provision for the payment </Addition>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">
<Addition ChangeId="d29p11534" CommentaryRef="c14779431">(in accordance, where any requirement to pay the duty takes effect, with that requirement)</Addition>
</Addition>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421"> 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—</Addition>
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<Addition ChangeId="d29p11518" CommentaryRef="c14779421">a</Addition>
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<Addition ChangeId="d29p11518" CommentaryRef="c14779421">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</Addition>
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<P3para>
<Text>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/127A/4/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/127A/4" id="section-127A-4">
<Pnumber>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/127A/5/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/127A/5" id="section-127A-5">
<Pnumber>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">In this section “</Addition>
<Term id="term-prescribed">
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">prescribed</Addition>
</Term>
<Addition ChangeId="d29p11518" CommentaryRef="c14779421">” means prescribed by regulations made under this section.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14779431" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c02513" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/127A/1" SectionRef="section-127A-1">s. 127A(1)</CitationSubRef>
inserted (1.12.1992 in so far as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c02514" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c02515" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" Operative="true" CitationRef="c02514" SectionRef="article-4">art. 4</CitationSubRef>
and 1.1.1993 in so far as then not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c02516" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c02517" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5" CitationRef="c02516" SectionRef="section-1-5">s. 1(5)</CitationSubRef>
,
<CitationSubRef id="c02518" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/7" Operative="true" CitationRef="c02516" SectionRef="schedule-1-paragraph-7">Sch. 1 para.7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c02519" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c02520" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" CitationRef="c02519" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c02521" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II" Operative="true" CitationRef="c02519" SectionRef="schedule-part-II">Sch. Pt.II</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3261" id="c02522" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3261">S.I. 1992/3261</Citation>
,
<CitationSubRef id="c02523" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3" Operative="true" CitationRef="c02522" SectionRef="article-3">art. 3</CitationSubRef>
,Sch.
</Text>
</Para>
</Commentary>
<Commentary id="c14779421" Type="F">
<Para>
<Text>
<CitationSubRef id="c02524" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/127A" SectionRef="section-127A">S. 127A</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/28" id="c02525" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="28" Title="Finance Act 1983">Finance Act 1983 (c. 28, SIF 40:1)</Citation>
,
<CitationSubRef id="c02526" URI="http://www.legislation.gov.uk/id/ukpga/1983/28/section/6" Operative="true" CitationRef="c02525" SectionRef="section-6">s. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>