http://www.legislation.gov.uk/ukpga/1979/2/part/XII/1997-06-01Customs 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 Database2024-10-111997-06-01 Part XII General and Miscellaneous General powers, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Bonds and security.1571Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security by bond or otherwise for the observance of any condition in connection with customs or excise.2Any bond taken for the purposes of any assigned matter—ashall be taken on behalf of Her Majesty; andbshall be valid notwithstanding that it is entered into by a person under full age; andcmay be cancelled at any time by or by order of the Commissioners. Power to require provision of facilities.1581A person to whom this section applies, that is to say, a revenue trader and any person required by the Commissioners under the Customs and Excise Acts 1979 to give security in respect of any premises or place to be used for the examination of goods by an officer, shall—aprovide and maintain such appliances and afford such other facilities reasonably necessary to enable an officer to take any account or make any examination or search or to perform any other of his duties on the premises of that trader or at the bonded premises or place as the Commissioners may direct;bkeep any appliances so provided in a convenient place approved by the proper officer for that purpose; andcallow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties.2Any person who contravenes or fails to comply with any provision of subsection (1) above shall be liable on summary conviction to a penalty of level 3 on the standard scale.3A person to whom this section applies shall provide and maintain any fitting required for the purpose of affixing any lock which the proper officer may require to affix to the premises of that person or any part thereof or to any vessel, utensil or other apparatus whatsoever kept thereon, and in default—athe fitting may be provided or any work necessary for its maintenance may be carried out by the proper officer, and any expenses so incurred shall be paid on demand by that person; andbif that person fails to pay those expenses on demand, he shall in addition be liable on summary conviction to a penalty of level 3 on the standard scale.4If any person to whom this section applies or any servant of his—awilfully destroys or damages any such fitting as is mentioned in subsection (3) above or any lock or key provided for use therewith, or any label or seal placed on any such lock; orbimproperly obtains access to any place or article secured by any such lock; orchas any such fitting or any article intended to be secured by means thereof so constructed that that intention is defeated,he shall be liable on summary conviction to a penalty of level 5 on the standard scale and may be detained. Power to examine and take account of goods.1591Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—awhich are imported; orbwhich are in a warehouse or Queen’s warehouse; orbbwhich are in a free zone; orcwhich have been loaded into any ship or aircraft at any place in the United Kingdom or the Isle of Man; ordwhich are entered for exportation or for use as stores; orewhich are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; orfin the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;and may for that purpose require any container to be opened or unpacked.2Any examination of goods by an officer under the Customs and Excise Acts 1979 shall be made at such place as the Commissioners appoint for the purpose.3In the case of such goods as the Commissioners may direct, and subject to such conditions as they see fit to impose, an officer may permit goods to be skipped on the quay or bulked, sorted, lotted, packed or repacked before account is taken thereof.4Any opening, unpacking, weighing, measuring, repacking, bulking, sorting, lotting, marking, numbering, loading, unloading, carrying or landing of goods or their containers for the purposes of, or incidental to, the examination by an officer, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination shall be provided, by or at the expense of the proprietor of the goods.5If any imported goods which an officer has power under the Customs and Excise Acts 1979 to examine are without the authority of the proper officer removed from customs and excise charge before they have been examined, those goods shall be liable to forfeiture.6If any goods falling within subsection (5) above are removed by a person with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, that person shall be guilty of an offence under this subsection and may be detained.7A person guilty of an offence under subsection (6) above shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.8Without prejudice to the foregoing provisions of this section, where by this section or by or under any other provision of the Customs and Excise Acts 1979 an account is authorised or required to be taken of any goods for any purpose by an officer, the Commissioners may, with the consent of the proprietor of the goods, accept as the account of those goods for that purpose an account taken by such other person as may be approved in that behalf by both the Commissioners and the proprietor of the goods. Power to take samples.1601An officer may at any time take samples of any goods—awhich he is empowered by the Customs and Excise Acts 1979 to examine; orbwhich are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; orcwhich, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.2Where an officer takes from any vessel, pipe or utensil on the premises of any of the following revenue traders, that is to say, a distiller, registered brewer, producer of wine, producer of made-wine or maker of cider, a sample of any product of, or of any materials for, the manufacture of that trader—athe trader may, if he wishes, stir up and mix together the contents of that vessel, pipe or utensil before the sample is taken; andbthe sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.3Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct.4Where any sample is taken under this section from any goods chargeable with a duty of customs or excise after that duty has been paid, other than—aa sample taken when goods are first entered on importation; orba sample taken from goods in respect of which a claim for drawback, allowance, rebate, remission or repayment of that duty is being made,and the sample so taken is to be retained, the officer taking it shall, if so required by the person in possession of the goods, pay for the sample on behalf of the Commissioners such sum as reasonably represents the wholesale value thereof. Power to search premises: search warrant.161A1If a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand authorise any officer, and any person accompanying an officer, to enter and search the building or place named in the warrant.2An officer or other person so authorised has power—ato enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, andbso far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.3Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (1) and (2) above apply in relation to any constable as they would apply in relation to an officer.4The powers conferred by a warrant under this section are exercisable until the end of the period of one month beginning with the day on which the warrant is issued.5A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable. Power to search premises. <CommentaryRef Ref="c14781451"/>1611Without prejudice to any other power conferred by the Customs and Excise Acts 1979 but subject to subsection (2) below, where there are reasonable grounds to suspect that any thing liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, any officer having a writ of assistance may—aenter that building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing; andbso far as is reasonably necessary for the purpose of such entry, search, seizure, detention or removal, break open any door, window or container and force and remove any other impediment or obstruction.2No officer shall exercise the power of entry conferred on him by subsection (1) above by night unless he is accompanied by a constable.3Without prejudice to subsection (1) above or to any other power conferred by the Customs and Excise Acts 1979, if a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that any thing liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand given on any day authorise any officer and any person accompanying an officer to enter and search the building or place named in the warrant within one month from that day.4An officer or other person so authorised shall thereupon have the like powers in relation to the building or place named in the warrant, subject to the like conditions as to entry by night, as if he were an officer having a writ of assistance and acting upon reasonable grounds of suspicion.5Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (3) and (4) above shall apply in relation to any constable as they would apply in relation to an officer.6A writ of assistance shall continue in force during the reign in which it is issued and for 6 months thereafter. Power to enter land for or in connection with access to pipelines. <CommentaryRef Ref="c14781491"/>162Where any thing conveyed by a pipe-line is chargeable with a duty of customs and excise which has not been paid, an officer may enter any land adjacent to the pipe-line in order to get to the pipe-line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Acts 1979 or to get from the pipe-line after an exercise of any such power.This section does not extend to Northern Ireland. Power to search vehicles or vessels. <CommentaryRef Ref="c14781551"/>1631Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that any vehicle or vessel is or may be carrying any goods which are—achargeable with any duty which has not been paid or secured; orbin the course of being unlawfully removed from or to any place; orcotherwise liable to forfeiture under the customs and excise Acts,any officer or constable or member of Her Majesty’s armed forces or coastguard may stop and search that vehicle or vessel.2If when so required by any such officer, constable or member the person in charge of any such vehicle or vessel refuses to stop or to permit the vehicle or vessel to be searched, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.3This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but the power to stop and search in subsection (1) above shall not be available in respect of aircraft which are airborne.<Addition ChangeId="d29p13914" CommentaryRef="c14781591"> Power to search articles.</Addition>163A1Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that a person in the United Kingdom (referred to in this section as “the suspect”) has with him, or at the place where he is, any goods to which this section applies, an officer may—arequire the suspect to permit a search of any article that he has with him or at that place, andbif the suspect is not under arrest, detain him (and any such article) for so long as may be necessary to carry out the search.2The goods to which this section applies are dutiable alcoholic liquor, or tobacco products, which are—achargeable with any duty of excise, andbliable to forfeiture under the customs and excise Acts.3Notwithstanding anything in subsection (4) of section 24 of the Criminal Law (Consolidation) (Scotland) Act 1995 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section. Power to search persons. <CommentaryRef Ref="c14781611"/>1641Where there are reasonable grounds to suspect that any person to whom this section applies (referred to in this section as “the suspect”) is carrying any article—awhich is chargeable with any duty which has not been paid or secured; orbwith respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment.an officer may exercise the powers conferred by subsection (2) below and, if the suspect is not under arrest, may detain him for so long as may be necessary for the exercise of those powers and (where applicable) the exercise of the rights conferred by subsection (3) below.2The officer may require the suspect—ato permit such a search of any article which he has with him; andbsubject to subsection (3) below, to submit to such searches of his person, whether rub-down, strip or intimate,as the officer may consider necessary or expedient; but no such requirement may be imposed under paragraph (b) above without the officer informing the suspect of the effect of subsection (3) below.3If the suspect is required to submit to a search of his person, he may require to be taken—aexcept in the case of a rub-down search, before a justice of the peace or a superior of the officer concerned; andbin the excepted case, before such a superior;and the justice or superior shall consider the grounds for suspicion and direct accordingly whether the suspect is to submit to the search.3AA rub-down or strip search shall not be carried out except by a person of the same sex as the suspect; and an intimate search shall not be carried out except by a suitably qualified person.4This section applies to the following persons, namely—aany person who is on board or has landed from any ship or aircraft;bany person entering or about to leave the United Kingdom;cany person within the dock area of a port;dany person at a customs and excise airport;eany person in, entering or leaving any approved wharf or transit shed which is not in a port;eeany person in, entering or leaving a free zone;fin Northern Ireland, any person travelling from or to any place which is on or beyond the boundary.5In this section—intimate search” means any search which involves a physical examination (that is, an examination which is more than simply a visual examination) of a person’s body orifices;rub-down search” means any search which is neither an intimate search nor a strip search;strip search” means any search which is not an intimate search but which involves the removal of an article of clothing which—ais being worn (wholly or partly) on the trunk; andbis being so worn either next to the skin or next to an article of underwear;suitably qualified person” means a registered medical practitioner or a registered nurse.6Notwithstanding anything in subsection (4) of section 48 of the Criminal Justice (Scotland) Act 1987 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section. Power to pay rewards.165Subject to any directions of the Treasury as to amount, the Commissioners may at their discretion pay rewards in respect of any service which appears to them to merit reward rendered to them by any person in relation to any assigned matter. Agents.1661If any person requests an officer or a person appointed by the Commissioners to transact any business relating to an assigned matter with him on behalf of another person, the officer or person so appointed may refuse to transact that business with him unless written authority from that other person is produced in such form as the Commissioners may direct.2Subject to subsection (1) above, anything required by the Customs and Excise Acts 1979 to be done by the importer or exporter of any goods may, except where the Commissioners otherwise require, be done on his behalf by an agent. General offences Untrue declarations, etc. <CommentaryRef Ref="c14781741"/>1671If any person either knowingly or recklessly—amakes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; orbmakes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.2Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—aon summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.3If any person—amakes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; orbmakes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of level 4 on the standard scale.4Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.5An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly. Counterfeiting documents, etc. <CommentaryRef Ref="c14781801"/>1681If any person—acounterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; orbknowingly accepts, receives or uses any such document so counterfeited or falsified; orcalters any such document after it is officially issued; ordcounterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,he shall be guilty of an offence under this section and may be detained.2A person guilty of an offence under this section shall be liable—aon summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both. False scales, etc.1691If any person required by or under the customs and excise Acts to provide scales for any purpose of those Acts provides, uses or permits to be used any scales which are false or unjust he shall be guilty of an offence under this section.2Where any article is or is to be weighed, counted, gauged or measured for the purposes of the taking of an account or the making of an examination by an officer, then if—aany such person as is mentioned in subsection (1) above; orbany person by whom or on whose behalf the article is weighed, counted, gauged or measured,does anything whereby the officer is or might be prevented from, or hindered or deceived in, taking a true and just account or making a due examination, he shall be guilty of an offence under this section.This subsection applies whether the thing is done before, during or after the weighing, counting, gauging or measuring of the article in question.3Any person committing an offence under this section shall be liable on summary conviction to a penalty of level 4 on the standard scale and any false or unjust scales, and any article in connection with which the offence was committed, shall be liable to forfeiture.4In this section “scales” includes weights, measures and weighing or measuring machines or instruments. Penalty for fraudulent evasion of duty, etc.1701Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—aknowingly acquires possession of any of the following goods, that is to say—igoods which have been unlawfully removed from a warehouse or Queen’s warehouse;iigoods which are chargeable with a duty which has not been paid;iiigoods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; orbis in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.2Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—aof any duty chargeable on the goods;bof any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; orcof any provision of the Customs and Excise Acts 1979 applicable to the goods,he shall be guilty of an offence under this section and may be detained.3Subject to subsection (4), (4A) or (4B)below, a person guilty of an offence under this section shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.4In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.4AIn the case of an offence under this section in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.4BIn the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–afor paragraph (a) there were substituted the following–aon summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both; andbin paragraph (b) for the words “7 years” there were substituted the words “2 years”.5In any case where a person would, apart from this subsection, be guilty of—aan offence under this section in connection with a prohibition or restriction; andba corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.6Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.<Addition ChangeId="d29p14574" CommentaryRef="c14781991"> Offence of handling goods subject to unpaid excise duty.</Addition>170A1Subject to subsection (2) below, if—aafter the excise duty point for any goods which are chargeable with a duty of excise, a person acquires possession of those goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with those goods; andbat the time when he acquires possession of those goods or is so concerned, a payment of duty on the goods is outstanding andhas not been deferred,the conduct of that person falling within paragraph (a) above shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the unpaid duty..2 Section 10 of the Finance Act 1994 (exception to civil penalty in cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above; but such conduct shall not give rise to any liability to a penalty under section 9 of that Act if the person whose conduct it is satisfies the Commissioners or, on appeal, a VAT and duties tribunal, that he—aacted in accordance with the directions of, or with the consent of, the proper officer; orbwas not himself the person, or one of the persons, liable to pay the unpaid duty and at the time when he acted either—ihad no grounds for suspecting that the goods were chargeable with a duty of excise that had not yet been paid; oriibelieved on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect. Offence of taking preparatory steps for evasion of excise duty.170B1If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; andbon conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.2Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture. General provisions as to offences and penalties.1711Where—aby any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; andbany person is convicted in the same proceedings of more than one such offence, contravention or failure,that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.2In this Act the “prescribed sum”, in relation to the penalty provided for an offence, means—aif the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);bif the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);cif the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.4Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.In this subsection “director”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.5Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the relevant time specified in section 43 above or the relevant excise duty point, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point. Miscellaneous Regulations.1721Any power to make regulations under this Act shall be exercisable by statutory instrument.2Subject to subsection (3) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.3A statutory instrument containing regulations made under section 120 above shall be subject to annulment in pursuance of a resolution of the House of Commons. Directions.173Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="c14782351"/>174 Scotland—special provisions.1751In the application of this Act to Scotland—aany reference to costs shall be construed as a reference to expenses;bany provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;cany reference to a plaintiff shall be construed as a reference to a pursuer;dany reference to a magistrates’ court shall be construed as a reference to the sheriff court.2 Game licences. S.R. & O. 1908/844.1761Subject to the following provisions of this section, and save as expressly provided in section 102 above, the provisions of this Act relating to excise shall not apply in relation to the excise duties on licences to kill game and on licences to deal in game (which, by virtue of the Order in Council made under section 6 of the Finance Act 1908, are leviable by local authorities).2The Treasury may by order provide that, subject to such modifications, if any, as may be specified in the order, any provision of this Act so specified which confers or imposes powers, duties or liabilities with respect to excise duties and to the issue and cancellation of excise licences on which those duties are imposed and to other matters relating to excise duties and licences shall have effect in relation to a local authority and their officers with respect to the duties and licences referred to in subsection (1) above as they have effect in relation to the Commissioners and officers with respect to other excise duties and licences; and those provisions and, subject as aforesaid, any provisions relating to punishments and penalties in connection therewith shall have effect accordingly.3Any order under this section shall be made by statutory instrument and may amend the Order in Council made under section 6 of the Finance Act 1908.4Notwithstanding anything in section 145 above as applied under subsection (2) above, a local authority may authorise the bringing by any constable of proceedings, or any particular proceedings, for an offence under this or any other Act relating to the duties referred to in subsection (1) above.5A document purporting to be a copy of a resolution authorising the bringing of proceedings in accordance with subsection (4) above and to be signed by an officer of the local authority shall be evidence, until the contrary is shown, that the bringing of the proceedings was duly authorised.6This section extends to England and Wales only. Consequential amendments, repeals and saving and transitional provisions.1771The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.2 3The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.4The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.5The provisions of Schedules 4, 5 and 7 to this Act shall not be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals). Citation and commencement.1781This Act may be cited as the Customs and Excise Management Act 1979.2This Act, the Customs and Excise Duties (General Reliefs) Act 1979, the Alcoholic Liquor Duties Act 1979, the Hydrocarbon Oil Duties Act 1979 and the Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.3This Act shall come into operation on 1st April 1979.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. 159(1) amended by S.I. 1990/2167, art. 4, Sch. para. 24S. 159(1)(bb) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. II para. 5Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 22Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)Words in s. 160(2) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3, Sch. 1 Pt. 2S. 161 and s. 161A substituted for s. 161 (28.7.2000) by 2000 c. 17, s. 25S. 162 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))S. 162 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))S. 162 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).S. 163 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)S. 163 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)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 (as inserted by Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 54) and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6S. 163(3) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(4).S. 163A inserted (28.7.2000) by 2000 c. 17, s. 261995 c. 39. S. 164 amended by S.I. 1990/2167, art. 4, Sch. para. 25S. 164 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(h)(6).Words inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 10(1)(a)(b)Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 10(1)(a)(b)S. 164(2)–(3A) substituted for s. 164(2)(3) by Finance Act 1988 (c. 39, SIF 40:1), s. 10(2)S. 164(4)(ee) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 para. 6S. 164(5)(6) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 10(3)1987 c. 41(39:1).S. 167 excluded (E.W.S.) by Film Levy Finance Act 1981 (c. 16, SIF 45A), s. 7(5)S. 167 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(c)S. 167 restricted (1.6.1997) by 1994 c. 9, ss. 12A, 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2s. 167(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg. 12.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. 167(5) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 5; S.I. 1997/1305, art. 2S. 168 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(d)S. 168(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg.12.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. 170(3): words substituted (15.11.1996) by S.I. 1996/2686, reg. 4(2)(a)Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)1971 c. 38. S. 170(4A) inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 23(3)(b)S. 170(4B) inserted (15.11.1996) by S.I. 1996/2686, art. 4(2)(b)S. 170(6) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 7; S.I. 1992/3104, art. 2(1).S. 170A wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.S. 170A applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2Words in s. 170A(1)(b) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))Words in s. 170A(1) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))Words in s. 170A(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))S. 170B wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 7(a)Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 178Words in s. 171(2)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(5)S. 171(2)(c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 7(b)S. 171(2A) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch 1, Pt. XIV Gp. 2.Words in s. 171(5) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 9(a)(b); S.I. 1992/3104, art. 2(1).S. 174 repealed by Isle of Man Act 1979 (c. 58), Sch. 2S. 175(2) repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2), s. 28(2), Sch. 31908 c. 16. The text of s. 177(1)(3) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991S. 177(2) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III1978 c. 30. 1979 c. 3. 1979 c. 4. 1979 c. 5. Words in s. 178(2) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.1979 c. 7. Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)S. 161 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)S. 161 amended by S.I. 1988/1852, (N.I. 19), art. 4(2)Words substituted by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 119(1), Sch. 6 para. 38(a)Words substituted by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 119(1), Sch. 6 para. 38(b)
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" NumberOfProvisions="26" RestrictEndDate="2003-11-24" id="part-XII" RestrictExtent="E+W+S+N.I.">
<Number>
<CommentaryRef Ref="c14781291"/>
Part XII
</Number>
<Title> General and Miscellaneous</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-powers-etc/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII/crossheading/general-powers-etc" NumberOfProvisions="12" RestrictEndDate="2000-07-28" id="part-XII-crossheading-general-powers-etc" RestrictExtent="E+W+S+N.I.">
<Title>
General powers,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1group RestrictEndDate="2000-07-28" RestrictExtent="E+W+S+N.I.">
<Title> Bonds and security.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/157/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157" id="section-157">
<Pnumber>157</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/157/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/1" id="section-157-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security by bond or otherwise for the observance of any condition in connection with customs or excise.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/157/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/2" id="section-157-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any bond taken for the purposes of any assigned matter—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/157/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/2/a" id="section-157-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall be taken on behalf of Her Majesty; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/157/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/2/b" id="section-157-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall be valid notwithstanding that it is entered into by a person under full age; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/157/2/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/2/c" id="section-157-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>may be cancelled at any time by or by order of the Commissioners.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-12">
<Title> Power to require provision of facilities.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158" id="section-158">
<Pnumber>158</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/1" id="section-158-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A person to whom this section applies, that is to say, a revenue trader and any person required by the Commissioners under the Customs and Excise Acts 1979 to give security in respect of any premises or place to be used for the examination of goods by an officer, shall—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/1/a" id="section-158-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provide and maintain such appliances and afford such other facilities reasonably necessary to enable an officer to take any account or make any examination or search or to perform any other of his duties on the premises of that trader or at the bonded premises or place as the Commissioners may direct;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/1/b" id="section-158-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>keep any appliances so provided in a convenient place approved by the proper officer for that purpose; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/1/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/1/c" id="section-158-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>allow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/2" id="section-158-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Any person who contravenes or fails to comply with any provision of subsection (1) above shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p13473" CommentaryRef="c14781351">level 3 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/3" id="section-158-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A person to whom this section applies shall provide and maintain any fitting required for the purpose of affixing any lock which the proper officer may require to affix to the premises of that person or any part thereof or to any vessel, utensil or other apparatus whatsoever kept thereon, and in default—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/3/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/3/a" id="section-158-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the fitting may be provided or any work necessary for its maintenance may be carried out by the proper officer, and any expenses so incurred shall be paid on demand by that person; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/3/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/3/b" id="section-158-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
if that person fails to pay those expenses on demand, he shall in addition be liable on summary conviction to a penalty of
<Addition ChangeId="d29p13495" CommentaryRef="c14781351">level 3 on the standard scale</Addition>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/4" id="section-158-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>If any person to whom this section applies or any servant of his—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/4/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/4/a" id="section-158-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>wilfully destroys or damages any such fitting as is mentioned in subsection (3) above or any lock or key provided for use therewith, or any label or seal placed on any such lock; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/4/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/4/b" id="section-158-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>improperly obtains access to any place or article secured by any such lock; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/158/4/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/158/4/c" id="section-158-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>has any such fitting or any article intended to be secured by means thereof so constructed that that intention is defeated,</Text>
</P3para>
</P3>
<Text>
he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p13525" CommentaryRef="c14781351">level 5 on the standard scale</Addition>
and may be detained.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-07-21" RestrictExtent="E+W+S+N.I.">
<Title> Power to examine and take account of goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159" id="section-159">
<Pnumber>159</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1" RestrictEndDate="2020-12-31" id="section-159-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="c14781381"/>
1
</Pnumber>
<P2para>
<Text>Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/a" id="section-159-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>which are imported; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/b" id="section-159-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>which are in a warehouse or Queen’s warehouse; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/bb/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/bb" id="section-159-1-bb">
<Pnumber>
<Addition ChangeId="d29p13557" CommentaryRef="c14781391">bb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13557" CommentaryRef="c14781391">which are in a free zone; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/c" id="section-159-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
which have been loaded into any ship or aircraft at any place in the United Kingdom
<Addition ChangeId="d29p13571" CommentaryRef="c14781401">or the Isle of Man</Addition>
; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/d/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/d" RestrictEndDate="2020-12-31" id="section-159-1-d" RestrictExtent="E+W+S+N.I.">
<Pnumber>d</Pnumber>
<P3para>
<Text>which are entered for exportation or for use as stores; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/e/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/e" id="section-159-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/1/f/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/1/f" id="section-159-1-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;</Text>
</P3para>
</P3>
<Text>and may for that purpose require any container to be opened or unpacked.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/2" RestrictEndDate="2018-03-15" id="section-159-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any examination of goods by an officer under the Customs and Excise Acts 1979 shall be made at such place as the Commissioners appoint for the purpose.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/3" id="section-159-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In the case of such goods as the Commissioners may direct, and subject to such conditions as they see fit to impose, an officer may permit goods to be skipped on the quay or bulked, sorted, lotted, packed or repacked before account is taken thereof.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/4" id="section-159-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Any opening, unpacking, weighing, measuring, repacking, bulking, sorting, lotting, marking, numbering, loading, unloading, carrying or landing of goods or their containers for the purposes of, or incidental to, the examination by an officer, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination shall be provided, by or at the expense of the proprietor of the goods.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/5" id="section-159-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If any imported goods which an officer has power under the Customs and Excise Acts 1979 to examine are without the authority of the proper officer removed from customs and excise charge before they have been examined, those goods shall be liable to forfeiture.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/6/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/6" id="section-159-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>If any goods falling within subsection (5) above are removed by a person with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, that person shall be guilty of an offence under this subsection and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/7/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/7" id="section-159-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A person guilty of an offence under subsection (6) above shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/7/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/7/a" id="section-159-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/7/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/7/b" id="section-159-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p13643" CommentaryRef="c14781411">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/8/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/8" id="section-159-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Without prejudice to the foregoing provisions of this section, where by this section or by or under any other provision of the Customs and Excise Acts 1979 an account is authorised or required to be taken of any goods for any purpose by an officer, the Commissioners may, with the consent of the proprietor of the goods, accept as the account of those goods for that purpose an account taken by such other person as may be approved in that behalf by both the Commissioners and the proprietor of the goods.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-04-06" RestrictStartDate="1993-06-01" RestrictExtent="E+W+S+N.I.">
<Title> Power to take samples.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160" id="section-160">
<Pnumber>160</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/1" id="section-160-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>An officer may at any time take samples of any goods—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/1/a" id="section-160-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>which he is empowered by the Customs and Excise Acts 1979 to examine; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/1/b" id="section-160-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/1/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/1/c" id="section-160-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2" id="section-160-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Where an officer takes from any vessel, pipe or utensil on the premises of any of the following revenue traders, that is to say, a distiller,
<Addition ChangeId="d29p13691" CommentaryRef="c14781421">registered brewer</Addition>
, producer of wine, producer of made-wine or maker of cider, a sample of any product of, or of any materials for, the manufacture of that trader—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2/a" id="section-160-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the trader may, if he wishes, stir up and mix together the contents of that vessel, pipe or utensil before the sample is taken; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2/b" id="section-160-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/3" id="section-160-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/4" RestrictEndDate="2020-12-31" id="section-160-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where any sample is taken under this section from any goods chargeable with a duty of customs or excise after that duty has been paid, other than—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/4/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/4/a" RestrictEndDate="2020-12-31" id="section-160-4-a" RestrictExtent="E+W+S+N.I.">
<Pnumber>a</Pnumber>
<P3para>
<Text>a sample taken when goods are first entered on importation; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/160/4/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/4/b" id="section-160-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a sample taken from goods in respect of which a claim for drawback, allowance, rebate, remission or repayment of that duty is being made,</Text>
</P3para>
</P3>
<Text>and the sample so taken is to be retained, the officer taking it shall, if so required by the person in possession of the goods, pay for the sample on behalf of the Commissioners such sum as reasonably represents the wholesale value thereof.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2011-04-01" RestrictStartDate="2000-07-28" Match="false">
<Title> Power to search premises: search warrant.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A" id="section-161A">
<Pnumber>
<CommentaryRef Ref="c14781441"/>
161A
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/1" id="section-161A-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand authorise any officer, and any person accompanying an officer, to enter and search the building or place named in the warrant.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/2" id="section-161A-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An officer or other person so authorised has power—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/2/a" id="section-161A-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/2/b" id="section-161A-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/3" id="section-161A-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (1) and (2) above apply in relation to any constable as they would apply in relation to an officer.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/4" id="section-161A-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The powers conferred by a warrant under this section are exercisable until the end of the period of one month beginning with the day on which the warrant is issued.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161A/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/5" id="section-161A-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictEndDate="2000-07-28">
<Title>
Power to search premises.
<CommentaryRef Ref="c14781451"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161" id="section-161">
<Pnumber>
<CommentaryRef Ref="c14781461"/>
161
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/1" id="section-161-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Without prejudice to any other power conferred by the Customs and Excise Acts 1979 but subject to subsection (2) below, where there are reasonable grounds to suspect that any thing liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, any officer having a writ of assistance may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/1/a" id="section-161-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>enter that building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/1/b" id="section-161-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>so far as is reasonably necessary for the purpose of such entry, search, seizure, detention or removal, break open any door, window or container and force and remove any other impediment or obstruction.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/2" id="section-161-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>No officer shall exercise the power of entry conferred on him by subsection (1) above by night unless he is accompanied by a constable.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/3" id="section-161-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Without prejudice to subsection (1) above or to any other power conferred by the Customs and Excise Acts 1979, if a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that any thing liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand given on any day authorise
<Addition ChangeId="d29p69209" CommentaryRef="c14781471">any officer and any person accompanying an officer to enter and search the building or place named in the warrant within one month from that day</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/4" id="section-161-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
An officer or
<Addition ChangeId="d29p69219" CommentaryRef="c14781481">other person so authorised</Addition>
shall thereupon have the like powers in relation to the building or place named in the warrant, subject to the like conditions as to entry by night, as if he were an officer having a writ of assistance and acting upon reasonable grounds of suspicion.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/5" id="section-161-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (3) and (4) above shall apply in relation to any constable as they would apply in relation to an officer.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/161/6/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161/6" id="section-161-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A writ of assistance shall continue in force during the reign in which it is issued and for 6 months thereafter.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S">
<Title>
Power to enter land for or in connection with access to pipelines.
<CommentaryRef Ref="c14781491"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/162/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/162" id="section-162">
<Pnumber>
<CommentaryRef Ref="c14781501"/>
<CommentaryRef Ref="c14781511"/>
162
</Pnumber>
<P1para>
<Text>Where any thing conveyed by a pipe-line is chargeable with a duty of customs and excise which has not been paid, an officer may enter any land adjacent to the pipe-line in order to get to the pipe-line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Acts 1979 or to get from the pipe-line after an exercise of any such power.</Text>
</P1para>
<P1para>
<Text>This section does not extend to Northern Ireland.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-03-15" RestrictStartDate="1992-07-16" RestrictExtent="E+W+S+N.I.">
<Title>
Power to search vehicles or vessels.
<CommentaryRef Ref="c14781551"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163" id="section-163">
<Pnumber>
<CommentaryRef Ref="c14781561"/>
163
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163/1" RestrictEndDate="2020-12-31" id="section-163-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>1</Pnumber>
<P2para>
<Text>Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that any vehicle or vessel is or may be carrying any goods which are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163/1/a" id="section-163-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>chargeable with any duty which has not been paid or secured; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163/1/b" id="section-163-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the course of being unlawfully removed from or to any place; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/1/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163/1/c" id="section-163-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>otherwise liable to forfeiture under the customs and excise Acts,</Text>
</P3para>
</P3>
<Text>any officer or constable or member of Her Majesty’s armed forces or coastguard may stop and search that vehicle or vessel.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163/2" RestrictEndDate="2020-12-31" id="section-163-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>
If when so required by any such officer, constable or member the person in charge of any such vehicle or vessel refuses to stop or to permit the vehicle or vessel to be searched, he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p13900" CommentaryRef="c14781571">level 3 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163/3" RestrictEndDate="2020-12-31" id="section-163-3" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<Addition ChangeId="d29p13904" CommentaryRef="c14781581">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13904" CommentaryRef="c14781581">This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but the power to stop and search in subsection (1) above shall not be available in respect of aircraft which are airborne.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2017-04-01" RestrictStartDate="2000-07-28" Match="false" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591"> Power to search articles.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A" id="section-163A">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">163A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/1" id="section-163A-1">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that a person in the United Kingdom (referred to in this section as “</Addition>
<Term id="term-the-suspect">
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">the suspect</Addition>
</Term>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">”) has with him, or at the place where he is, any goods to which this section applies, an officer may—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/1/a" id="section-163A-1-a">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">require the suspect to permit a search of any article that he has with him or at that place, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/1/b" id="section-163A-1-b">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">if the suspect is not under arrest, detain him (and any such article) for so long as may be necessary to carry out the search.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/2" id="section-163A-2">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">The goods to which this section applies are dutiable alcoholic liquor, or tobacco products, which are—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/2/a" id="section-163A-2-a">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">chargeable with any duty of excise, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/2/b" id="section-163A-2-b">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">liable to forfeiture under the customs and excise Acts.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/163A/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A/3" id="section-163A-3">
<Pnumber>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">Notwithstanding anything in subsection (4) of section 24 of the </Addition>
<Addition ChangeId="d29p13914" CommentaryRef="c14781591">
<CommentaryRef Ref="c14781601"/>
Criminal Law (Consolidation) (Scotland) Act 1995 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-05-26" RestrictExtent="E+W+S+N.I.">
<Title>
Power to search persons.
<CommentaryRef Ref="c14781611"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164" id="section-164">
<Pnumber>
<CommentaryRef Ref="c14781621"/>
164
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/1" id="section-164-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Where there are reasonable grounds to suspect that any person to whom this section applies
<Addition ChangeId="d29p13986" CommentaryRef="c14781631">(referred to in this section as “</Addition>
<Term id="term-the-suspect">
<Addition ChangeId="d29p13986" CommentaryRef="c14781631">the suspect</Addition>
</Term>
<Addition ChangeId="d29p13986" CommentaryRef="c14781631">”)</Addition>
is carrying any article—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/1/a" id="section-164-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>which is chargeable with any duty which has not been paid or secured; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/1/b" id="section-164-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment.</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p14006" CommentaryRef="c14781641">an officer may exercise the powers conferred by subsection (2) below and, if the suspect is not under arrest, may detain him for so long as may be necessary for the exercise of those powers and (where applicable) the exercise of the rights conferred by subsection (3) below</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/2" id="section-164-2">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">The officer may require the suspect—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/2/a" id="section-164-2-a">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">to permit such a search of any article which he has with him; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/2/b" id="section-164-2-b">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">subject to subsection (3) below, to submit to such searches of his person, whether rub-down, strip or intimate,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">as the officer may consider necessary or expedient; but no such requirement may be imposed under paragraph (b) above without the officer informing the suspect of the effect of subsection (3) below.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/3" id="section-164-3">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">If the suspect is required to submit to a search of his person, he may require to be taken—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/3/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/3/a" id="section-164-3-a">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">except in the case of a rub-down search, before a justice of the peace or a superior of the officer concerned; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/3/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/3/b" id="section-164-3-b">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">in the excepted case, before such a superior;</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">and the justice or superior shall consider the grounds for suspicion and direct accordingly whether the suspect is to submit to the search.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/3A/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/3A" id="section-164-3A">
<Pnumber>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14010" CommentaryRef="c14781651">A rub-down or strip search shall not be carried out except by a person of the same sex as the suspect; and an intimate search shall not be carried out except by a suitably qualified person.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4" RestrictEndDate="2020-12-31" id="section-164-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>4</Pnumber>
<P2para>
<Text>This section applies to the following persons, namely—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/a" id="section-164-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any person who is on board or has landed from any ship or aircraft;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/b" id="section-164-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any person entering or about to leave the United Kingdom;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/c" id="section-164-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any person within the dock area of a port;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/d/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/d" id="section-164-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any person at a customs and excise airport;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/e/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/e" RestrictEndDate="2020-12-31" id="section-164-4-e" RestrictExtent="E+W+S+N.I.">
<Pnumber>e</Pnumber>
<P3para>
<Text>any person in, entering or leaving any approved wharf or transit shed which is not in a port;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/ee/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/ee" id="section-164-4-ee">
<Pnumber>
<Addition ChangeId="d29p14094" CommentaryRef="c14781661">ee</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14094" CommentaryRef="c14781661">any person in, entering or leaving a free zone;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/4/f/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4/f" id="section-164-4-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>in Northern Ireland, any person travelling from or to any place which is on or beyond the boundary.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/5" id="section-164-5">
<Pnumber>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671"></Addition>
<Term id="term-intimate-search">
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">intimate search</Addition>
</Term>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">” means any search which involves a physical examination (that is, an examination which is more than simply a visual examination) of a person’s body orifices;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671"></Addition>
<Term id="term-rub-down-search">
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">rub-down search</Addition>
</Term>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">” means any search which is neither an intimate search nor a strip search;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671"></Addition>
<Term id="term-strip-search">
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">strip search</Addition>
</Term>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">” means any search which is not an intimate search but which involves the removal of an article of clothing which—</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/5/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/5/a" id="section-164-5-a">
<Pnumber>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">is being worn (wholly or partly) on the trunk; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/5/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/5/b" id="section-164-5-b">
<Pnumber>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">is being so worn either next to the skin or next to an article of underwear;</Addition>
</Text>
</P3para>
</P3>
<BlockText>
<Para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671"></Addition>
<Term id="term-suitably-qualified-person">
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">suitably qualified person</Addition>
</Term>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">” means a registered medical practitioner or a registered nurse.</Addition>
</Text>
</Para>
</BlockText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/164/6/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/6" id="section-164-6">
<Pnumber>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">Notwithstanding anything in subsection (4) of section 48 of the Criminal Justice (Scotland) Act </Addition>
<Addition ChangeId="d29p14108" CommentaryRef="c14781671">
<CommentaryRef Ref="c14781681"/>
1987 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.
</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2005-04-18">
<Title> Power to pay rewards.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/165/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/165" id="section-165">
<Pnumber>165</Pnumber>
<P1para>
<Text>Subject to any directions of the Treasury as to amount, the Commissioners may at their discretion pay rewards in respect of any service which appears to them to merit reward rendered to them by any person in relation to any assigned matter.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S+N.I.">
<Title> Agents.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/166/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/166" id="section-166">
<Pnumber>166</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/166/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/166/1" id="section-166-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person requests an officer or a person appointed by the Commissioners to transact any business relating to an assigned matter with him on behalf of another person, the officer or person so appointed may refuse to transact that business with him unless written authority from that other person is produced in such form as the Commissioners may direct.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/166/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/166/2" id="section-166-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to subsection (1) above, anything required by the Customs and Excise Acts 1979 to be done by the importer or exporter of any goods may, except where the Commissioners otherwise require, be done on his behalf by an agent.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII/crossheading/general-offences" NumberOfProvisions="7" RestrictEndDate="2003-11-24" RestrictStartDate="1993-06-01" id="part-XII-crossheading-general-offences" RestrictExtent="E+W+S+N.I.">
<Title> General offences</Title>
<P1group RestrictEndDate="2005-04-18" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-06-01">
<Title>
Untrue declarations, etc.
<CommentaryRef Ref="c14781741"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" id="section-167">
<Pnumber>
<CommentaryRef Ref="c14781751"/>
<CommentaryRef Ref="c14781761"/>
167
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/1" id="section-167-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person either knowingly or recklessly—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/1/a" id="section-167-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/1/b" id="section-167-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,</Text>
</P3para>
</P3>
<Text>being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2" id="section-167-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2/a" id="section-167-2-a">
<Pnumber>
<CommentaryRef Ref="c14781771"/>
a
</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2/b" id="section-167-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/3" id="section-167-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>If any person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/3/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/3/a" id="section-167-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/3/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/3/b" id="section-167-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.</Text>
</P3para>
</P3>
<Text>
being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p14269" CommentaryRef="c14781781">level 4 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/4" id="section-167-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/5" id="section-167-5">
<Pnumber>
<Addition ChangeId="d29p14279" CommentaryRef="c14781791">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14279" CommentaryRef="c14781791">An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2005-04-18">
<Title>
Counterfeiting documents, etc.
<CommentaryRef Ref="c14781801"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168" id="section-168">
<Pnumber>168</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1" id="section-168-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/a" id="section-168-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/b" id="section-168-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>knowingly accepts, receives or uses any such document so counterfeited or falsified; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/c" id="section-168-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>alters any such document after it is officially issued; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/d/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/d" id="section-168-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,</Text>
</P3para>
</P3>
<Text>he shall be guilty of an offence under this section and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2" id="section-168-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A person guilty of an offence under this section shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/a" id="section-168-2-a">
<Pnumber>
<CommentaryRef Ref="c14781811"/>
a
</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/b" id="section-168-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2005-04-18">
<Title> False scales, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169" id="section-169">
<Pnumber>169</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169/1" id="section-169-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person required by or under the customs and excise Acts to provide scales for any purpose of those Acts provides, uses or permits to be used any scales which are false or unjust he shall be guilty of an offence under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169/2" id="section-169-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where any article is or is to be weighed, counted, gauged or measured for the purposes of the taking of an account or the making of an examination by an officer, then if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169/2/a" id="section-169-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any such person as is mentioned in subsection (1) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169/2/b" id="section-169-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any person by whom or on whose behalf the article is weighed, counted, gauged or measured,</Text>
</P3para>
</P3>
<Text>does anything whereby the officer is or might be prevented from, or hindered or deceived in, taking a true and just account or making a due examination, he shall be guilty of an offence under this section.</Text>
</P2para>
<P2para>
<Text>This subsection applies whether the thing is done before, during or after the weighing, counting, gauging or measuring of the article in question.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169/3" id="section-169-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Any person committing an offence under this section shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p14390" CommentaryRef="c14781821">level 4 on the standard scale</Addition>
and any false or unjust scales, and any article in connection with which the offence was committed, shall be liable to forfeiture.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169/4" id="section-169-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-scales">scales</Term>
” includes weights, measures and weighing or measuring machines or instruments.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2004-01-22" RestrictStartDate="1996-11-15" RestrictExtent="E+W+S+N.I.">
<Title> Penalty for fraudulent evasion of duty, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170" id="section-170">
<Pnumber>170</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1" id="section-170-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a" id="section-170-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>knowingly acquires possession of any of the following goods, that is to say—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/i/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a/i" id="section-170-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>goods which have been unlawfully removed from a warehouse or Queen’s warehouse;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/ii/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a/ii" id="section-170-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>goods which are chargeable with a duty which has not been paid;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/iii/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a/iii" id="section-170-1-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/b" id="section-170-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,</Text>
</P3para>
</P3>
<Text>and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2" RestrictEndDate="2020-12-31" id="section-170-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2/a" id="section-170-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of any duty chargeable on the goods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2/b" id="section-170-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2/c" RestrictEndDate="2020-12-31" id="section-170-2-c" RestrictExtent="E+W+S+N.I.">
<Pnumber>c</Pnumber>
<P3para>
<Text>of any provision of the Customs and Excise Acts 1979 applicable to the goods,</Text>
</P3para>
</P3>
<Text>he shall be guilty of an offence under this section and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3" RestrictEndDate="2004-05-01" id="section-170-3" RestrictExtent="E+W+S+N.I.">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Subject to subsection
<Addition ChangeId="d29p14481" CommentaryRef="c14781921">(4), (4A) or (4B)</Addition>
below, a person guilty of an offence under this section shall be liable—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/3/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3/a" id="section-170-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/3/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3/b" RestrictEndDate="2004-05-01" id="section-170-3-b" RestrictExtent="E+W+S+N.I.">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p14497" CommentaryRef="c14781931">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4" id="section-170-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the
<CommentaryRef Ref="c14781941"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4A/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4A" id="section-170-4A">
<Pnumber>
<Addition ChangeId="d29p14509" CommentaryRef="c14781951">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14509" CommentaryRef="c14781951">In the case of an offence under this section in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4B/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4B" id="section-170-4B">
<Pnumber>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">4B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">In the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/section/170/4B/an1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII/crossheading/general-offences/section/170/4B/an1" id="part-XII-crossheading-general-offences_section-170-4B-an1" shortId="section-170-4B-a">
<Pnumber>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">for paragraph (a) there were substituted the following–</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/section/170/4B/an2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII/crossheading/general-offences/section/170/4B/an2" id="part-XII-crossheading-general-offences_section-170-4B-an2" shortId="section-170-4B-a">
<Pnumber>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4B/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4B/b" id="section-170-4B-b">
<Pnumber>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14517" CommentaryRef="c14781961">in paragraph (b) for the words “7 years” there were substituted the words “2 years”.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/5" id="section-170-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In any case where a person would, apart from this subsection, be guilty of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/5/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/5/a" id="section-170-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an offence under this section in connection with a prohibition or restriction; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/5/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/5/b" id="section-170-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</Text>
</P3para>
</P3>
<Text>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/6/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/6" id="section-170-6">
<Pnumber>
<Addition ChangeId="d29p14563" CommentaryRef="c14781971">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14563" CommentaryRef="c14781971">Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2003-11-24" RestrictExtent="E+W+S+N.I." RestrictStartDate="1995-01-01">
<Title>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991"> Offence of handling goods subject to unpaid excise duty.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A" id="section-170A">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">
<CommentaryRef Ref="c14782001"/>
170A
</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/1" id="section-170A-1">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">Subject to subsection (2) below, if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/1/a" id="section-170A-1-a">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">after the excise duty point for any goods which are chargeable with a duty of excise, a person acquires possession of those goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with those goods; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/1/b" id="section-170A-1-b">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">at the time when he acquires possession of those goods or is so concerned, </Addition>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">
<Addition ChangeId="d29p14600" CommentaryRef="c14782011">a payment of duty on the goods is outstanding and</Addition>
</Addition>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">has not been deferred,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">
<Addition ChangeId="d29p14605" CommentaryRef="c14782021">the conduct of that person falling within paragraph (a) above shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the unpaid duty.</Addition>
</Addition>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/2" id="section-170A-2">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">
<Addition ChangeId="d29p14609" CommentaryRef="c14782031">2</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">
<Addition ChangeId="d29p14609" CommentaryRef="c14782031">
Section 10 of the Finance Act 1994 (exception to civil penalty in cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above; but such conduct shall not give rise to any liability to a penalty under section 9 of that Act if the person whose conduct it is satisfies the Commissioners or, on appeal, a
<Acronym Expansion="Value Added Tax">VAT</Acronym>
and duties tribunal, that he—
</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/2/a" id="section-170A-2-a">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">acted in accordance with the directions of, or with the consent of, the proper officer; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/2/b" id="section-170A-2-b">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">was not himself the person, or one of the persons, liable to pay the unpaid duty and at the time when he acted either—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2/b/i/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/2/b/i" id="section-170A-2-b-i">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">had no grounds for suspecting that the goods were chargeable with a duty of excise that had not yet been paid; or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2/b/ii/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/2/b/ii" id="section-170A-2-b-ii">
<Pnumber>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p14574" CommentaryRef="c14781991">believed on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-12" RestrictStartDate="1993-06-01" RestrictExtent="E+W+S+N.I.">
<Title> Offence of taking preparatory steps for evasion of excise duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B" id="section-170B">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c14782041"/>
170B
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/1" id="section-170B-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/1/a" id="section-170B-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/1/b" id="section-170B-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/2" id="section-170B-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2005-04-18" RestrictStartDate="1996-04-01" RestrictExtent="E+W+S+N.I.">
<Title> General provisions as to offences and penalties.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171" id="section-171">
<Pnumber>171</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/1" id="section-171-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/1/a" id="section-171-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>by any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/1/b" id="section-171-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any person is convicted in the same proceedings of more than one such offence, contravention or failure,</Text>
</P3para>
</P3>
<Text>that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2" RestrictEndDate="2022-12-28" id="section-171-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act the “
<Term id="term-prescribed-sum">prescribed sum</Term>
”, in relation to the penalty provided for an offence, means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/a" id="section-171-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
if the offence was committed in England
<Addition ChangeId="d29p14718" CommentaryRef="c14782281">or Wales</Addition>
, the prescribed sum within the meaning of
<Addition ChangeId="d29p14722" CommentaryRef="c14782291">section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/b" id="section-171-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<Addition ChangeId="d29p14732" CommentaryRef="c14782301">subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/c" id="section-171-2-c">
<Pnumber>
<Addition ChangeId="d29p14736" CommentaryRef="c14782311">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14736" CommentaryRef="c14782311">if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);</Addition>
</Text>
</P3para>
</P3>
<Text>and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2A/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2A" id="section-171-2A">
<Pnumber>
<CommentaryRef Ref="c14782321"/>
2A
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/3" id="section-171-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4" RestrictEndDate="2020-12-31" id="section-171-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.</Text>
</P2para>
<P2para>
<Text>
In this subsection “
<Term id="term-director">director</Term>
”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/5" RestrictEndDate="2020-12-31" id="section-171-5" RestrictExtent="E+W+S+N.I.">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the relevant time specified in section 43 above
<Addition ChangeId="d29p14777" CommentaryRef="c14782331">or the relevant excise duty point</Addition>
, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced
<Addition ChangeId="d29p14781" CommentaryRef="c14782331">or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/miscellaneous/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII/crossheading/miscellaneous" NumberOfProvisions="7" RestrictEndDate="2007-08-01" id="part-XII-crossheading-miscellaneous" RestrictExtent="E+W+S+N.I.">
<Title> Miscellaneous</Title>
<P1group RestrictEndDate="2018-09-13" RestrictExtent="E+W+S+N.I.">
<Title> Regulations.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/172/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172" id="section-172">
<Pnumber>172</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/172/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/1" id="section-172-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any power to make regulations under this Act shall be exercisable by statutory instrument.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/172/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/2" id="section-172-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to subsection (3) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/172/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/3" RestrictEndDate="2020-12-31" id="section-172-3" RestrictExtent="E+W+S+N.I.">
<Pnumber>3</Pnumber>
<P2para>
<Text>A statutory instrument containing regulations made under section 120 above shall be subject to annulment in pursuance of a resolution of the House of Commons.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Directions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/173/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/173" id="section-173">
<Pnumber>173</Pnumber>
<P1para>
<Text>Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c14782351"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/174/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/174" id="section-174">
<Pnumber>174</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Scotland—special provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175" id="section-175">
<Pnumber>175</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/1" id="section-175-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In the application of this Act to Scotland—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/1/a/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/1/a" id="section-175-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any reference to costs shall be construed as a reference to expenses;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/1/b/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/1/b" id="section-175-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/1/c/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/1/c" id="section-175-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any reference to a plaintiff shall be construed as a reference to a pursuer;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/1/d/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/1/d" id="section-175-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any reference to a magistrates’ court shall be construed as a reference to the sheriff court.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/175/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/2" id="section-175-2">
<Pnumber>
2
<CommentaryRef Ref="c14782361"/>
</Pnumber>
<P2para>
<Text> </Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2007-08-01" RestrictExtent="E+W">
<Title> Game licences. S.R. & O. 1908/844.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176" id="section-176">
<Pnumber>176</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176/1" id="section-176-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Subject to the following provisions of this section, and save as expressly provided in section 102 above, the provisions of this Act relating to excise shall not apply in relation to the excise duties on licences to kill game and on licences to deal in game (which, by virtue of the Order in Council made under section 6 of the
<CommentaryRef Ref="c14782371"/>
Finance Act 1908, are leviable by local authorities).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176/2" id="section-176-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Treasury may by order provide that, subject to such modifications, if any, as may be specified in the order, any provision of this Act so specified which confers or imposes powers, duties or liabilities with respect to excise duties and to the issue and cancellation of excise licences on which those duties are imposed and to other matters relating to excise duties and licences shall have effect in relation to a local authority and their officers with respect to the duties and licences referred to in subsection (1) above as they have effect in relation to the Commissioners and officers with respect to other excise duties and licences; and those provisions and, subject as aforesaid, any provisions relating to punishments and penalties in connection therewith shall have effect accordingly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176/3" id="section-176-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Any order under this section shall be made by statutory instrument and may amend the Order in Council made under section 6 of the Finance Act 1908.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176/4" id="section-176-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Notwithstanding anything in section 145 above as applied under subsection (2) above, a local authority may authorise the bringing by any constable of proceedings, or any particular proceedings, for an offence under this or any other Act relating to the duties referred to in subsection (1) above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176/5" id="section-176-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A document purporting to be a copy of a resolution authorising the bringing of proceedings in accordance with subsection (4) above and to be signed by an officer of the local authority shall be evidence, until the contrary is shown, that the bringing of the proceedings was duly authorised.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/6/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176/6" id="section-176-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>This section extends to England and Wales only.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Consequential amendments, repeals and saving and transitional provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177" id="section-177">
<Pnumber>177</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" id="section-177-1">
<Pnumber>
<CommentaryRef Ref="c14782381"/>
1
</Pnumber>
<P2para>
<Text>The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/2" id="section-177-2">
<Pnumber>2</Pnumber>
<P2para>
<Text> </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/3" id="section-177-3">
<Pnumber>
<CommentaryRef Ref="c14782391"/>
<CommentaryRef Ref="c14782381"/>
3
</Pnumber>
<P2para>
<Text>The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/4/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/4" id="section-177-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/5/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/5" id="section-177-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
The provisions of Schedules 4, 5 and 7 to this Act shall not be taken as prejudicing the operation of sections 15 to 17 of the
<CommentaryRef Ref="c14782411"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1993-01-01">
<Title> Citation and commencement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178" id="section-178">
<Pnumber>178</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/1/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/1" id="section-178-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act may be cited as the Customs and Excise Management Act 1979.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/2/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/2" id="section-178-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
This Act, the
<CommentaryRef Ref="c14782471"/>
Customs and Excise Duties (General Reliefs) Act 1979, the
<CommentaryRef Ref="c14782481"/>
Alcoholic Liquor Duties Act 1979, the
<CommentaryRef Ref="c14782491"/>
Hydrocarbon Oil Duties Act 1979
<CommentaryRef Ref="c14782501"/>
and the
<CommentaryRef Ref="c14782511"/>
Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/3/1997-06-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/3" id="section-178-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>This Act shall come into operation on 1st April 1979.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14781351" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03827" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03828" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c03827" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c03829" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c03827" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c03830" 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="c03831" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c03830" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c03832" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c03830" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c03833" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14781381" Type="C">
<Para>
<Text>
S. 159(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c03835" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c03836" CitationRef="c03835" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c03837" CitationRef="c03835" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/24" Operative="true" SectionRef="schedule-paragraph-24">Sch. para. 24</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781391" Type="F">
<Para>
<Text>
S. 159(1)(
<Emphasis>bb</Emphasis>
) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c03839" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 40:1)</Citation>
,
<CitationSubRef id="c03840" CitationRef="c03839" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8" SectionRef="section-8">s. 8</CitationSubRef>
,
<CitationSubRef id="c03841" CitationRef="c03839" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/5" Operative="true" SectionRef="schedule-4-part-II-paragraph-5">Sch. 4 Pt. II para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781401" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c03842" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c03843" CitationRef="c03842" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/22" Operative="true" SectionRef="schedule-1-paragraph-22">Sch. 1 para. 22</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781411" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03844" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03845" CitationRef="c03844" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6" Operative="true" SectionRef="section-12-1-a-6">s. 12(1)(a)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781421" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c03846" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2" SectionRef="section-160-2">s. 160(2)</CitationSubRef>
substituted (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c03847" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c03848" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/7/4/5" CitationRef="c03847" SectionRef="section-7-4-5">s. 7(4)(5)</CitationSubRef>
,
<CitationSubRef id="c03849" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/2/paragraph/1/a" Operative="true" CitationRef="c03847" SectionRef="schedule-2-paragraph-1-a">Sch. 2 para. 1(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1152" id="c03850" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1152">S.I. 1993/1152</Citation>
,
<CitationSubRef id="c03851" URI="http://www.legislation.gov.uk/id/uksi/1993/1152/article/3" CitationRef="c03850" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c03852" URI="http://www.legislation.gov.uk/id/uksi/1993/1152/schedule/1/part/2" Operative="true" CitationRef="c03850" SectionRef="schedule-1-part-2">Sch. 1 Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781441" Type="F">
<Para>
<Text>
<CitationSubRef id="c03856" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161" SectionRef="section-161">S. 161</CitationSubRef>
and s. 161A substituted for s. 161 (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03857" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03858" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/25" Operative="true" CitationRef="c03857" SectionRef="section-25">s. 25</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781491" Type="C">
<Para>
<Text>
<CitationSubRef id="c03859" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/162" SectionRef="section-162">S. 162</CitationSubRef>
modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1983/947" id="c03860" Class="UnitedKingdomStatutoryInstrument" Year="1983" Number="947">S.I. 1983/947</Citation>
,
<CitationSubRef id="c03861" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12" Operative="true" CitationRef="c03860" SectionRef="regulation-12">regs. 12</CitationSubRef>
,
<CitationSubRef id="c03862" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13" CitationRef="c03860" SectionRef="regulation-13">13</CitationSubRef>
(which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c03863" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c03864" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" CitationRef="c03863" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781501" Type="C">
<Para>
<Text>
<CitationSubRef id="c03865" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/162" SectionRef="section-162">S. 162</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c03866" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c03867" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c03866" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>a</Emphasis>
) (which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c03868" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c03869" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" CitationRef="c03868" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781511" Type="C">
<Para>
<Text>
<CitationSubRef id="c03870" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/162" SectionRef="section-162">S. 162</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c03871" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c03872" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a" Operative="true" CitationRef="c03871" SectionRef="regulation-11-a">reg. 11(a)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781551" Type="C">
<Para>
<Text>
S. 163 amended by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1988/1852" id="c03874" Class="NorthernIrelandOrderInCouncil" Year="1988" Number="1852">S.I. 1988/1852 (N.I. 19)</Citation>
,
<CitationSubRef id="c03875" CitationRef="c03874" URI="http://www.legislation.gov.uk/id/nisi/1988/1852/article/4/2" Operative="true" SectionRef="article-4-2">art. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781561" Type="C">
<Para>
<Text>
S. 163 extended (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/22" id="c03877" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Scotch Whisky Act 1988">Scotch Whisky Act 1988 (c. 22, SIF 109:1)</Citation>
,
<CitationSubRef id="c03878" CitationRef="c03877" URI="http://www.legislation.gov.uk/id/ukpga/1988/22/section/1/4" Operative="true" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781571" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03879" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03880" CitationRef="c03879" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c03881" CitationRef="c03879" 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="c03882" 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="c03883" CitationRef="c03882" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c03884" CitationRef="c03882" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03885" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03886" CitationRef="c03885" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/54" Operative="true" SectionRef="section-54">s. 54</CitationSubRef>
) and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c03887" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14781581" Type="F">
<Para>
<Text>
S. 163(3) inserted (16.7.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c03889" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c03890" CitationRef="c03889" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/10/4" Operative="true" SectionRef="section-10-4">s. 10(4)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781591" Type="F">
<Para>
<Text>
<CitationSubRef id="c03891" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/163A" SectionRef="section-163A">S. 163A</CitationSubRef>
inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03892" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03893" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/26" Operative="true" CitationRef="c03892" SectionRef="section-26">s. 26</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781601" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/39" id="c03894" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="39">1995 c. 39</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781611" Type="C">
<Para>
<Text>
<CitationSubRef id="c03895" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164" SectionRef="section-164">S. 164</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c03896" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c03897" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" CitationRef="c03896" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c03898" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/25" Operative="true" CitationRef="c03896" SectionRef="schedule-paragraph-25">Sch. para. 25</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781621" Type="C">
<Para>
<Text>
<CitationSubRef id="c03899" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164" SectionRef="section-164">S. 164</CitationSubRef>
restricted (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c03900" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c03901" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/4/1/3/h/6" Operative="true" CitationRef="c03900" SectionRef="section-4-1-3-h-6">s. 4(1)(3)(h)(6)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781631" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03902" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03903" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/1/a/b" Operative="true" CitationRef="c03902" SectionRef="section-10-1-a-b">s. 10(1)(a)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781641" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03904" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03905" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/1/a/b" Operative="true" CitationRef="c03904" SectionRef="section-10-1-a-b">s. 10(1)(a)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781651" Type="F">
<Para>
<Text>
<CitationSubRef id="c03906" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/2" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/3A" Type="group" StartSectionRef="section-164-2" EndSectionRef="section-164-3A">S. 164(2)–(3A)</CitationSubRef>
substituted for s. 164(2)(3) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03907" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03908" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/2" Operative="true" CitationRef="c03907" SectionRef="section-10-2">s. 10(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781661" Type="F">
<Para>
<Text>
<CitationSubRef id="c03909" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/4" SectionRef="section-164-4">S. 164(4)</CitationSubRef>
(
<Emphasis>ee</Emphasis>
) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c03910" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 40:1)</Citation>
,
<CitationSubRef id="c03911" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8" CitationRef="c03910" SectionRef="section-8">s. 8</CitationSubRef>
,
<CitationSubRef id="c03912" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/paragraph/6" Operative="true" CitationRef="c03910" SectionRef="schedule-4-paragraph-6">Sch. 4 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781671" Type="F">
<Para>
<Text>
<CitationSubRef id="c03913" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/164/5/6" SectionRef="section-164-5-6">S. 164(5)(6)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03914" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03915" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/3" Operative="true" CitationRef="c03914" SectionRef="section-10-3">s. 10(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781681" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/41" id="c03916" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="41">1987 c. 41</Citation>
<Strong>(39:1).</Strong>
</Text>
</Para>
</Commentary>
<Commentary id="c14781741" Type="C">
<Para>
<Text>
<CitationSubRef id="c03917" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" SectionRef="section-167">S. 167</CitationSubRef>
excluded (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/16" id="c03918" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Film Levy Finance Act 1981">Film Levy Finance Act 1981 (c. 16, SIF 45A)</Citation>
,
<CitationSubRef id="c03919" URI="http://www.legislation.gov.uk/id/ukpga/1981/16/section/7/5" Operative="true" CitationRef="c03918" SectionRef="section-7-5">s. 7(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781751" Type="C">
<Para>
<Text>
<CitationSubRef id="c03920" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" SectionRef="section-167">S. 167</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c03921" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c03922" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6" Operative="true" CitationRef="c03921" SectionRef="section-10-6">s. 10(6)</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781761" Type="C">
<Para>
<Text>
<CitationSubRef id="c03923" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" SectionRef="section-167">S. 167</CitationSubRef>
restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c03924" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c03925" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A" Operative="true" CitationRef="c03924" SectionRef="section-12A">ss. 12A</CitationSubRef>
,
<CitationSubRef id="c03926" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B" CitationRef="c03924" SectionRef="section-12B">12B</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c03927" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c03928" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c03927" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c03929" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" CitationRef="c03927" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c03930" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c03931" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c03930" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781771" Type="C">
<Para>
<Text>
<CitationSubRef id="c03932" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2/a" SectionRef="section-167-2-a">s. 167(2)(a)</CitationSubRef>
modified (1.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2790" id="c03933" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2790">S.I. 1992/2790</Citation>
,
<CitationSubRef id="c03934" URI="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12" Operative="true" CitationRef="c03933" SectionRef="regulation-12">reg. 12</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781781" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03935" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03936" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c03935" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c03937" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c03935" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c03938" 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="c03939" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c03938" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c03940" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c03938" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c03941" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14781791" Type="F">
<Para>
<Text>
<CitationSubRef id="c03942" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/5" SectionRef="section-167-5">S. 167(5)</CitationSubRef>
inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c03943" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c03944" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c03943" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c03945" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/5" Operative="true" CitationRef="c03943" SectionRef="schedule-6-paragraph-5">Sch. 6 para. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c03946" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c03947" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c03946" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781801" Type="C">
<Para>
<Text>
<CitationSubRef id="c03948" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168" SectionRef="section-168">S. 168</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c03949" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c03950" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6" Operative="true" CitationRef="c03949" SectionRef="section-10-6">s. 10(6)</CitationSubRef>
(
<Emphasis>d</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781811" Type="C">
<Para>
<Text>
<CitationSubRef id="c03951" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/a" SectionRef="section-168-2-a">S. 168(2)(a)</CitationSubRef>
modified (1.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2790" id="c03952" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2790">S.I. 1992/2790</Citation>
,
<CitationSubRef id="c03953" URI="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12" Operative="true" CitationRef="c03952" SectionRef="regulation-12">reg.12</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781821" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03954" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03955" CitationRef="c03954" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c03956" CitationRef="c03954" 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="c03957" 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="c03958" CitationRef="c03957" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c03959" CitationRef="c03957" 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="c03960" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14781921" Type="F">
<Para>
<Text>
S. 170(3): words substituted (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2686" id="c03962" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2686">S.I. 1996/2686</Citation>
,
<CitationSubRef id="c03963" CitationRef="c03962" URI="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/2/a" Operative="true" SectionRef="regulation-4-2-a">reg. 4(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781931" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03964" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03965" CitationRef="c03964" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6" Operative="true" SectionRef="section-12-1-a-6">s. 12(1)(a)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781941" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/38" id="c03966" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="38">1971 c. 38</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781951" Type="F">
<Para>
<Text>
<CitationSubRef id="c03967" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4A" SectionRef="section-170-4A">S. 170(4A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/45" id="c03968" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="45" Title="Forgery and Counterfeiting Act 1981">Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7)</Citation>
,
<CitationSubRef id="c03969" URI="http://www.legislation.gov.uk/id/ukpga/1981/45/section/23/3" Operative="true" CitationRef="c03968" SectionRef="section-23-3">s. 23(3)</CitationSubRef>
(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781961" Type="F">
<Para>
<Text>
S. 170(4B) inserted (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2686" id="c03971" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2686">S.I. 1996/2686</Citation>
,
<CitationSubRef id="c03972" CitationRef="c03971" URI="http://www.legislation.gov.uk/id/uksi/1996/2686/article/4/2/b" Operative="true" SectionRef="article-4-2-b">art. 4(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781971" Type="F">
<Para>
<Text>
S. 170(6) inserted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c03974" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c03975" CitationRef="c03974" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c03976" CitationRef="c03974" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/7" Operative="true" SectionRef="schedule-2-paragraph-7">Sch. 2 para. 7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="c03977" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="c03978" CitationRef="c03977" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781991" Type="F">
<Para>
<Text>
S. 170A wholly in force (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c03980" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48">1992 c. 48</Citation>
,
<CitationSubRef id="c03981" CitationRef="c03980" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c03982" CitationRef="c03980" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8" Operative="true" SectionRef="schedule-2-paragraph-8">Sch. 2 para. 8</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1341" id="c03983" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1341">S.I. 1993/1341</Citation>
,
<CitationSubRef id="c03984" CitationRef="c03983" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c03985" CitationRef="c03983" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782001" Type="C">
<Para>
<Text>
S. 170A applied (with modifications) (17.3.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/426" id="c03987" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="426">S.I. 2000/426</Citation>
,
<CitationSubRef id="c03988" CitationRef="c03987" URI="http://www.legislation.gov.uk/id/uksi/2000/426/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c03989" CitationRef="c03987" URI="http://www.legislation.gov.uk/id/uksi/2000/426/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782011" Type="F">
<Para>
<Text>
Words in s. 170A(1)(b) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c03991" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c03992" CitationRef="c03991" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9" SectionRef="section-9-9">s. 9(9)</CitationSubRef>
,
<CitationSubRef id="c03993" CitationRef="c03991" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/13/1/a" Operative="true" SectionRef="schedule-4-part-I-paragraph-13-1-a">Sch. 4 Pt. I para. 13(1)(a)</CitationSubRef>
(with
<CitationSubRef id="c03994" CitationRef="c03991" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c03995" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c03996" CitationRef="c03995" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
(with
<CitationSubRef id="c03997" CitationRef="c03995" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3" SectionRef="article-4-3">art. 4(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782021" Type="F">
<Para>
<Text>
Words in s. 170A(1) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c03999" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c04000" CitationRef="c03999" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9" SectionRef="section-9-9">s. 9(9)</CitationSubRef>
,
<CitationSubRef id="c04001" CitationRef="c03999" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/13/1/b" Operative="true" SectionRef="schedule-4-part-I-paragraph-13-1-b">Sch. 4 Pt. I para. 13(1)(b)</CitationSubRef>
(with
<CitationSubRef id="c04002" CitationRef="c03999" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c04003" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c04004" CitationRef="c04003" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
(with
<CitationSubRef id="c04005" CitationRef="c04003" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3" SectionRef="article-4-3">art. 4(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782031" Type="F">
<Para>
<Text>
Words in s. 170A(2) substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c04007" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c04008" CitationRef="c04007" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9" SectionRef="section-9-9">s. 9(9)</CitationSubRef>
,
<CitationSubRef id="c04009" CitationRef="c04007" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/13/2" Operative="true" SectionRef="schedule-4-part-I-paragraph-13-2">Sch. 4 Pt. I para. 13(2)</CitationSubRef>
(with
<CitationSubRef id="c04010" CitationRef="c04007" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c04011" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c04012" CitationRef="c04011" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
(with
<CitationSubRef id="c04013" CitationRef="c04011" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3" SectionRef="article-4-3">art. 4(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782041" Type="F">
<Para>
<Text>
<CitationSubRef id="c04014" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B" SectionRef="section-170B">S. 170B</CitationSubRef>
wholly in force (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04015" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48">1992 c. 48</Citation>
,
<CitationSubRef id="c04016" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" CitationRef="c04015" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c04017" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8" Operative="true" CitationRef="c04015" SectionRef="schedule-2-paragraph-8">Sch. 2 para. 8</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1341" id="c04018" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1341">S.I. 1993/1341</Citation>
,
<CitationSubRef id="c04019" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2" CitationRef="c04018" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c04020" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule" Operative="true" CitationRef="c04018" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782281" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c04021" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 7(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782291" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c04022" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Magistrates' Courts Act 1980">Magistrates' Courts Act 1980 (c. 43, SIF 82)</Citation>
,
<CitationSubRef id="c04023" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154" CitationRef="c04022" SectionRef="section-154">s. 154</CitationSubRef>
,
<CitationSubRef id="c04024" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/178" Operative="true" CitationRef="c04022" SectionRef="schedule-7-paragraph-178">Sch. 7 para. 178</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782301" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c04025" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/b" SectionRef="section-171-2-b">s. 171(2)(b)</CitationSubRef>
substituted (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c04026" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
,
<CitationSubRef id="c04027" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" CitationRef="c04026" SectionRef="section-5">ss. 5</CitationSubRef>
,
<CitationSubRef id="c04028" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" CitationRef="c04026" SectionRef="section-7-2">7(2)</CitationSubRef>
,
<CitationSubRef id="c04029" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/5" Operative="true" CitationRef="c04026" SectionRef="schedule-4-paragraph-18-5">Sch. 4 para. 18(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782311" Type="F">
<Para>
<Text>
<CitationSubRef id="c04030" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2" SectionRef="section-171-2">S. 171(2)</CitationSubRef>
(
<Emphasis>c</Emphasis>
) inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c04031" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 7(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782321" Type="F">
<Para>
<Text>
<CitationSubRef id="c04032" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2A" SectionRef="section-171-2A">S. 171(2A)</CitationSubRef>
repealed (5.11.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/50" id="c04033" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="50">1993 c. 50</Citation>
,
<CitationSubRef id="c04034" URI="http://www.legislation.gov.uk/id/ukpga/1993/50/section/1/1" CitationRef="c04033" SectionRef="section-1-1">s. 1(1)</CitationSubRef>
,
<CitationSubRef id="c04035" URI="http://www.legislation.gov.uk/id/ukpga/1993/50/schedule/1" Operative="true" CitationRef="c04033" SectionRef="schedule-1">Sch 1</CitationSubRef>
,
<CitationSubRef id="c04036" URI="http://www.legislation.gov.uk/id/ukpga/1993/50/part/XIV" CitationRef="c04033" SectionRef="part-XIV">Pt. XIV</CitationSubRef>
Gp. 2.
</Text>
</Para>
</Commentary>
<Commentary id="c14782331" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c04037" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/5" SectionRef="section-171-5">s. 171(5)</CitationSubRef>
inserted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04038" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c04039" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" CitationRef="c04038" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c04040" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/9/a/b" Operative="true" CitationRef="c04038" SectionRef="schedule-2-paragraph-9-a-b">Sch. 2 para. 9(a)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="c04041" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="c04042" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" CitationRef="c04041" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782351" Type="F">
<Para>
<Text>
<CitationSubRef id="c04043" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/174" SectionRef="section-174">S. 174</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c04044" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c04045" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/2" Operative="true" CitationRef="c04044" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782361" Type="F">
<Para>
<Text>
<CitationSubRef id="c04046" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/2" SectionRef="section-175-2">S. 175(2)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/55" id="c04047" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Law Reform (Miscellaneous Provisions) (Scotland) Act 1980">Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2)</Citation>
,
<CitationSubRef id="c04048" URI="http://www.legislation.gov.uk/id/ukpga/1980/55/section/28/2" CitationRef="c04047" SectionRef="section-28-2">s. 28(2)</CitationSubRef>
,
<CitationSubRef id="c04049" URI="http://www.legislation.gov.uk/id/ukpga/1980/55/schedule/3" Operative="true" CitationRef="c04047" SectionRef="schedule-3">Sch. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782371" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1908/16" id="c04050" Year="1908" Class="UnitedKingdomPublicGeneralAct" Number="16">1908 c. 16</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782381" Type="C">
<Para>
<Text>The text of s. 177(1)(3) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991</Text>
</Para>
</Commentary>
<Commentary id="c14782391" Type="F">
<Para>
<Text>
<CitationSubRef id="c04051" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/2" SectionRef="section-177-2">S. 177(2)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/12" id="c04052" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Statute Law (Repeals) Act 1986">Statute Law (Repeals) Act 1986 (c. 12)</Citation>
,
<CitationSubRef id="c04053" URI="http://www.legislation.gov.uk/id/ukpga/1986/12/section/1/1" CitationRef="c04052" SectionRef="section-1-1">s. 1(1)</CitationSubRef>
,
<CitationSubRef id="c04054" URI="http://www.legislation.gov.uk/id/ukpga/1986/12/schedule/1/part/III" Operative="true" CitationRef="c04052" SectionRef="schedule-1-part-III">Sch. 1 Pt. III</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782411" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/30" id="c04055" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="30">1978 c. 30</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782471" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04056" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3">1979 c. 3</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782481" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c04057" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782491" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c04058" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782501" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c04059" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/2" SectionRef="section-178-2">s. 178(2)</CitationSubRef>
repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04060" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c04061" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82" CitationRef="c04060" SectionRef="section-82">s. 82</CitationSubRef>
,
<CitationSubRef id="c04062" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/II" Operative="true" CitationRef="c04060" SectionRef="schedule-18-part-II">Sch. 18 Pt.II</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782511" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c04063" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781291" Type="C">
<Para>
<Text>
<CitationSubRef id="c04064" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" SectionRef="part-XII">Pt. XII</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04065" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef id="c04066" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" CitationRef="c04065" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781451" Type="C">
<Para>
<Text>
<CitationSubRef id="c07594" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161" SectionRef="section-161">S. 161</CitationSubRef>
extended (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/22" id="c07595" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Scotch Whisky Act 1988">Scotch Whisky Act 1988 (c. 22, SIF 109:1)</Citation>
,
<CitationSubRef id="c07596" URI="http://www.legislation.gov.uk/id/ukpga/1988/22/section/1/4" Operative="true" CitationRef="c07595" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781461" Type="C">
<Para>
<Text>
<CitationSubRef id="c07597" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161" SectionRef="section-161">S. 161</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1988/1852" id="c07598" Class="UnitedKingdomStatutoryInstrument" Year="1988" Number="1852">S.I. 1988/1852</Citation>
, (N.I. 19), art. 4(2)
</Text>
</Para>
</Commentary>
<Commentary id="c14781471" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/60" id="c07599" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="60" Title="Police and Criminal Evidence Act 1984">Police and Criminal Evidence Act 1984 (c. 60, SIF 95)</Citation>
,
<CitationSubRef id="c07600" URI="http://www.legislation.gov.uk/id/ukpga/1984/60/section/119/1" CitationRef="c07599" SectionRef="section-119-1">s. 119(1)</CitationSubRef>
,
<CitationSubRef id="c07601" URI="http://www.legislation.gov.uk/id/ukpga/1984/60/schedule/6/paragraph/38" Operative="true" CitationRef="c07599" SectionRef="schedule-6-paragraph-38">Sch. 6 para. 38</CitationSubRef>
(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781481" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/60" id="c07602" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="60" Title="Police and Criminal Evidence Act 1984">Police and Criminal Evidence Act 1984 (c. 60, SIF 95)</Citation>
,
<CitationSubRef id="c07603" URI="http://www.legislation.gov.uk/id/ukpga/1984/60/section/119/1" CitationRef="c07602" SectionRef="section-119-1">s. 119(1)</CitationSubRef>
,
<CitationSubRef id="c07604" URI="http://www.legislation.gov.uk/id/ukpga/1984/60/schedule/6/paragraph/38" Operative="true" CitationRef="c07602" SectionRef="schedule-6-paragraph-38">Sch. 6 para. 38</CitationSubRef>
(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>