Words in s. 157(1) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(2)

S. 157(1A) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(3)

Words in s. 157(1A) substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 3(a)

Words in s. 157(1A) substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 3(b)

Words in s. 157(2) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(4)

Words in s. 157(2)(a) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(5)

Words in s. 157(2) added (28.7.2000) by 2000 c. 17, s. 27(1)(6)

S. 157A inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 98(1), 116(3)(a); S.I. 2010/52, art. 2

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

S. 159(1)(bb) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. II para. 5

Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 22

Words in s. 159(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(4)(a)

Words in s. 159(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(4)(b)

Words in s. 159(4) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(5)

Words 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. 2

S. 161 and s. 161A substituted for s. 161 (28.7.2000) by 2000 c. 17, s. 25

S. 161 and s. 161A substituted for s. 161 (28.7.2000) by 2000 c. 17, s. 25

S. 161A(2A) inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 16(2); S.I. 2011/777, art. 2

Words in s. 161A(3) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 16(3); S.I. 2011/777, art. 2

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G (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, 6

S. 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. 26

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. 6

S. 164(5)(6) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 10(3)

S. 164A inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 99(1), 116(3)(b); S.I. 2010/52, art. 2

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

S. 165 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 21(k), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

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, 6

S. 167(5) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 5; S.I. 1997/1305, art. 2

S. 169 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(viii), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

S. 170(3): words substituted (15.11.1996) by S.I. 1996/2686, reg. 4(2)(a)

Words in s. 170(3) substituted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(5)(a); S.I. 2009/3074, art. 2(q)

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

S. 170(4A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(4), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)

Words in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 5 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 170(4A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(c)

Word in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 5 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

S. 170(4B) inserted (15.11.1996) by S.I. 1996/2686, art. 4(2)(b)

S. 170(4C) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(5)(b); S.I. 2009/3074, art. 2(q)

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 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(b); S.I. 2009/511, art. 2 (with art. 4)

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. 178

Words 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.

S. 171(4A) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 28; S.I. 2005/1126, art. 2(2)(h)

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. 2

S. 175(2) repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2), s. 28(2), Sch. 3

S. 176 repealed (1.8.2007) by The Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(n)

S. 177(2) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III

Words in s. 178(2) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.

Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

S. 159 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 7 (with reg. 25)

S. 159(1) amended by S.I. 1990/2167, art. 4, Sch. para. 24

S. 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)

S. 164 amended by S.I. 1990/2167, art. 4, Sch. para. 25

S. 164 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(h)(6).

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. 2

S. 167 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 6; S.I. 2005/1126, art. 2(2)(d)

s. 167(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg. 12.

S. 168 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(d)

S. 168 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 6; S.I. 2005/1126, art. 2(2)(d)

S. 168(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg.12.

S. 170 applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), regs. 1(1)(b), 12 (with reg. 1(2))

S. 170 applied (9.3.2009) by The Fluorinated Greenhouse Gases Regulations 2009 (S.I. 2009/261), reg. 17

S. 170: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)

S. 170(3)(b) modified (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(6)

S. 170(3)(b) modified (1.10.2006) by The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846), arts. 1, 12(4)

S. 170(3)(b) modified (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 6(6)

S. 170(3)(b) modified (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 5(6)

S. 170(3)(b) modified (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 10(6)

S. 170(3)(b) modified (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 42

S. 170(3)(b) modified (18.3.2011) by The Export Control (Libya) Order 2011 (S.I. 2011/825), arts. 1(1), 6(4)

S. 170(3)(b) modified (13.6.2011) by The Export Control (Iran) Order 2011 (S.I. 2011/1297), arts. 1, 13(4) (with art. 4)

S. 170(3)(b) modified (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 6(4)

S. 170(3)(b) modified (20.2.2012) by The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178), regs. 1(2), 12

S. 170(3)(b) modified (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 14(5)

S. 170(3)(b) modified (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 14(4)

S. 170(3)(b) modified (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 18(4)

S. 170(3)(b) modified (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 18(5)

S. 170(3)(b) modified (28.8.2013) by The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964), arts. 1(1), 8(4)

S. 170A applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 3, Sch.

S. 170A applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2

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

1995 c. 39.

1987 c. 41(39:1).

1971 c. 38.

1978 c. 30.

1979 c. 3.

1979 c. 4.

1979 c. 5.

1979 c. 7.

http://www.legislation.gov.uk/ukpga/1979/2/part/XII/2013-08-28Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2013-08-28Part XII General and Miscellaneous General powers, etc.
157 Bonds and security.(1)

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 (or further security) by bond, guarantee or otherwise for the observance of any condition in connection with customs or excise.

(1A)

For the purposes of this section “condition in connection with excise” includes a condition in connection with excise duty charged, under the law of a member State other than the United Kingdom, on—

(a)

manufactured tobacco,

(b)

alcohol or alcoholic beverages, or

(c)

energy products .

The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive 2008/118/EC .

(2)

Any bond , guarantee or other security taken for the purposes of any assigned matter—

(a)

shall be taken either on behalf of Her Majesty or on behalf of Her Majesty and the tax authorities of each member State other than the United Kingdom; and

(b)

shall be valid notwithstanding that it is entered into by a person under full age; and

(c)

may be cancelled at any time by or by order of the Commissioners.

In this subsection “assigned matter” includes any excise duty charged as mentioned in subsection (1A) above.

157AGeneral information powers in relation to persons entering or leaving the United Kingdom(1)

The proper officer of Revenue and Customs may require any person entering or leaving the United Kingdom—

(a)

to produce the person's passport or travel documents for examination, or

(b)

to answer any questions put by the proper officer of Revenue and Customs about the person's journey.

(2)

In subsection (1) “passport” means—

(a)

a United Kingdom passport (within the meaning of the Immigration Act 1971),

(b)

a passport issued by or on behalf of the authorities of a country or territory outside the United Kingdom, or by or on behalf of an international organisation, or

(c)

a document that can be used (in some or all circumstances) instead of a passport.

(3)

Subsections (1) and (2) apply in relation to a transit air passenger arriving at the passenger's final destination in the United Kingdom as they apply in relation to a person entering the United Kingdom.

(4)

For the purposes of subsection (3) a transit air passenger is a person—

(a)

who has arrived by air in the United Kingdom; and

(b)

whose journey is continued or resumed by air to a destination in the United Kingdom which is not the place where the person is regarded for the purposes of this section as entering the United Kingdom;

and the passenger's final destination is the destination of the continued or resumed journey.

158 Power to require provision of facilities.(1)

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—

(a)

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;

(b)

keep any appliances so provided in a convenient place approved by the proper officer for that purpose; and

(c)

allow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties.

(2)

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 level 3 on the standard scale.

(3)

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—

(a)

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

(b)

if 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.

(4)

If any person to whom this section applies or any servant of his—

(a)

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

(b)

improperly obtains access to any place or article secured by any such lock; or

(c)

has 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.

159 Power to examine and take account of goods.(1)

Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—

(a)

which are imported; or

(b)

which are in a warehouse or Queen’s warehouse; or

(bb)

which are in a free zone; or

(c)

which have been loaded into any ship or aircraft at any place in the United Kingdom or the Isle of Man; or

(d)

which are entered for exportation or for use as stores; or

(e)

which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or

(f)

in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;

and may for that purpose open or unpack any container or require any container to be opened or unpacked and search it or anything in it. .

(2)

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.

(3)

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.

(4)

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; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so.

(5)

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.

(6)

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.

(7)

A person guilty of an offence under subsection (6) above shall be liable—

(a)

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

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

(8)

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.

160 Power to take samples.(1)

An officer may at any time take samples of any goods—

(a)

which he is empowered by the Customs and Excise Acts 1979 to examine; or

(b)

which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or

(c)

which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.

(2)

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, 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—

(a)

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

(b)

the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.

(3)

Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct.

(4)

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—

(a)

a sample taken when goods are first entered on importation; or

(b)

a 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.

161 Power to search premises: writ of assistance.(1)

The powers conferred by this section are exercisable by an officer having a writ of assistance if there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts—

(a)

is kept or concealed in any building or place, and

(b)

is likely to be removed, destroyed or lost before a search warrant can be obtained and executed.

(2)

The powers are—

(a)

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

(b)

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.

(3)

An officer shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.

(4)

A writ of assistance shall continue in force during the reign in which it is issued and for six months thereafter.

161A Power to search premises: search warrant.(1)

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.

(2)

An officer or other person so authorised has power—

(a)

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

(b)

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.

(2A)

The power in subsection (2)(a) includes power to search for and remove documents relating to any such thing (including documents about title, storage and movement).

(3)

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), (2) and (2A) above apply in relation to any constable as they would apply in relation to an officer.

(4)

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.

(5)

A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.

162 Power to enter land for or in connection with access to pipelines.

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.

This section does not extend to Northern Ireland.

163 Power to search vehicles or vessels. (1)

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—

(a)

chargeable with any duty which has not been paid or secured; or

(b)

in the course of being unlawfully removed from or to any place; or

(c)

otherwise 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.

(2)

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 level 3 on the standard scale.

(3)

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.

163A Power to search articles.(1)

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 “the suspect”) has with him, or at the place where he is, any goods to which this section applies, an officer may—

(a)

require the suspect to permit a search of any article that he has with him or at that place, and

(b)

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.

(2)

The goods to which this section applies are dutiable alcoholic liquor, or tobacco products, which are—

(a)

chargeable with any duty of excise, and

(b)

liable to forfeiture under the customs and excise Acts.

(3)

Notwithstanding 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.

164 Power to search persons. (1)

Where 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—

(a)

which is chargeable with any duty which has not been paid or secured; or

(b)

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.

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.

(2)

The officer may require the suspect—

(a)

to permit such a search of any article which he has with him; and

(b)

subject 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.

(3)

If the suspect is required to submit to a search of his person, he may require to be taken—

(a)

except in the case of a rub-down search, before a justice of the peace or a superior of the officer concerned; and

(b)

in 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.

(3A)

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.

(4)

This section applies to the following persons, namely—

(a)

any person who is on board or has landed from any ship or aircraft;

(b)

any person entering or about to leave the United Kingdom;

(c)

any person within the dock area of a port;

(d)

any person at a customs and excise airport;

(e)

any person in, entering or leaving any approved wharf or transit shed which is not in a port;

(ee)

any person in, entering or leaving a free zone;

(f)

in Northern Ireland, any person travelling from or to any place which is on or beyond the boundary.

(5)

In 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—

(a)

is being worn (wholly or partly) on the trunk; and

(b)

is 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.

(6)

Notwithstanding 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.

164APowers to search for cash(1)

The provisions of this Act which fall within subsection (2) (search powers for officers of Revenue and Customs etc.) apply in accordance with subsection (3)—

(a)

for the purposes of searching for cash—

(i)

which is recoverable property or is intended by any person for use in unlawful conduct; and

(ii)

the amount of which is not less than the minimum amount;

(b)

for the purposes of searching for cash to ensure compliance with the Cash Control Regulation; or

(c)

for purposes connected to any such purposes.

(2)

The provisions of this Act which fall within this subsection are—

(a)

section 28(1) (powers of access etc.);

(b)

section 77(1) and (2) (information powers);

(c)

section 159(1) to (4) (powers to examine and take account of goods); and

(d)

section 164 (power to search persons including intimate searches).

(3)

Those provisions apply for the purposes mentioned in subsection (1) as if—

(a)

any reference in them to goods included a reference to cash; and

(b)

in section 164(1)—

(i)

the reference to an article were a reference to cash; and

(ii)

paragraphs (a) and (b) were omitted.

(4)

The Treasury may by regulations provide for—

(a)

any provision of this Act to apply with modifications for the purposes of the provisions applied by subsections (1) to (3), or

(b)

any other enactment to apply, with or without modifications, for the purposes of the provisions so applied.

(5)

This section does not limit the scope of any powers that exist apart from this section (whether under this Act or otherwise).

(6)

In this section—

the 2002 Act” means the Proceeds of Crime Act 2002;

“cash”—

(a)

so far as relating to purposes falling within subsection (1)(a) above, has the meaning given by section 289(6) and (7) of the 2002 Act; and

(b)

so far as relating to purposes falling within subsection (1)(b) above, has the same meaning as in the Cash Control Regulation;

the Cash Control Regulation” means Regulation (EC) No. 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the European Union ;

minimum amount” has the meaning given by section 303 of the 2002 Act;

modifications” includes omissions;

recoverable property” has the meaning given by section 316(1) of the 2002 Act;

unlawful conduct” has the meaning given by section 241 of the 2002 Act.

165 Power to pay rewards.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

166 Agents.(1)

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.

(2)

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.

General offences
167 Untrue declarations, etc.(1)

If any person either knowingly or recklessly—

(a)

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

(b)

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,

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.

(2)

Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(3)

If any person—

(a)

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

(b)

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.

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.

(4)

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.

(5)

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.

168 Counterfeiting documents, etc.(1)

If any person—

(a)

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

(b)

knowingly accepts, receives or uses any such document so counterfeited or falsified; or

(c)

alters any such document after it is officially issued; or

(d)

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,

he shall be guilty of an offence under this section and may be detained.

(2)

A person guilty of an offence under this section shall be liable—

(a)

on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

169 False scales, etc.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

170 Penalty for fraudulent evasion of duty, etc.(1)

Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—

(a)

knowingly acquires possession of any of the following goods, that is to say—

(i)

goods which have been unlawfully removed from a warehouse or Queen’s warehouse;

(ii)

goods which are chargeable with a duty which has not been paid;

(iii)

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

(b)

is 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.

(2)

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—

(a)

of any duty chargeable on the goods;

(b)

of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or

(c)

of 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.

(3)

Subject to subsection (4), (4A) , (4B) or (4C) below, a person guilty of an offence under this section shall be liable—

(a)

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

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

(4)

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 Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

(4A)

In the case of—

(a)

an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,

(b)

any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)Article 45(1)(a), , (aa) (b), (c), (d), (e) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 19812004, or

(c)

any such offence committed 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 “7 years” there were substituted the words “ 10 years ”.

(4B)

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–

(a)

for paragraph (a) there were substituted the following–

(a)

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

(b)

in paragraph (b) for the words “7 years” there were substituted the words “2 years”.

(4C)

In the case of an offence under subsection (1) or (2) above in connection with a prohibition or restriction relating to the importation, exportation or shipment as stores of nuclear material, subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 14 years ”.

(5)

In any case where a person would, apart from this subsection, be guilty of—

(a)

an offence under this section in connection with a prohibition or restriction; and

(b)

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,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

(6)

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.

170A Offence of handling goods subject to unpaid excise duty.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

170B Offence of taking preparatory steps for evasion of excise duty.(1)

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—

(a)

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

(b)

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.

(2)

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.

171 General provisions as to offences and penalties.(1)

Where—

(a)

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

(b)

any 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.

(2)

In this Act the “prescribed sum”, in relation to the penalty provided for an offence, means—

(a)

if 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);

(b)

if 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);

(c)

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);

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)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

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.

(4)

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.

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.

(4A)

Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).

(5)

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 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
172 Regulations.(1)

Any power to make regulations under this Act shall be exercisable by statutory instrument.

(2)

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.

(3)

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.

173 Directions.

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.

174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

175 Scotland—special provisions.(1)

In the application of this Act to Scotland—

(a)

any reference to costs shall be construed as a reference to expenses;

(b)

any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;

(c)

any reference to a plaintiff shall be construed as a reference to a pursuer;

(d)

any reference to a magistrates’ court shall be construed as a reference to the sheriff court.

(2)

176 Game licences. S.R. & O. 1908/844.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

177 Consequential amendments, repeals and saving and transitional provisions.(1)

The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.

(2)

(3)

The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

(4)

The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.

(5)

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 Interpretation Act 1978 (which relate to the effect of repeals).

178 Citation and commencement.(1)

This Act may be cited as the Customs and Excise Management Act 1979.

(2)

This 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.

(3)

This Act shall come into operation on 1st April 1979.

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<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781301" marker="F1">
<p>
Words in s. 157(1) substituted (28.7.2000) by
<ref eId="c03813" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03814" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/2">s. 27(1)(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781311" marker="F2">
<p>
S. 157(1A) inserted (28.7.2000) by
<ref eId="c03816" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03817" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/3">s. 27(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-aeba16faa0a7f0d95d7c3b12263cd9b4" marker="F3">
<p>
Words in
<ref eId="c13t7m8r3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/1A">s. 157(1A)</ref>
substituted (1.4.2010) by
<ref eId="c13t7m8r3-00007" href="http://www.legislation.gov.uk/id/uksi/2010/593">The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)</ref>
,
<ref eId="c13t7m8r3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/2">reg. 2</ref>
,
<ref eId="c13t7m8r3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/593/schedule/2/paragraph/3/a">Sch. 2 para. 3(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9e63d478f6c0b5317658f96bbfb027e4" marker="F4">
<p>
Words in
<ref eId="c13t7m8r3-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/1A">s. 157(1A)</ref>
substituted (1.4.2010) by
<ref eId="c13t7m8r3-00016" href="http://www.legislation.gov.uk/id/uksi/2010/593">The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)</ref>
,
<ref eId="c13t7m8r3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/2">reg. 2</ref>
,
<ref eId="c13t7m8r3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/593/schedule/2/paragraph/3/b">Sch. 2 para. 3(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781321" marker="F5">
<p>
Words in s. 157(2) inserted (28.7.2000) by
<ref eId="c03819" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03820" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/4">s. 27(1)(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781331" marker="F6">
<p>
Words in s. 157(2)(a) substituted (28.7.2000) by
<ref eId="c03822" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03823" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/5">s. 27(1)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781341" marker="F7">
<p>
Words in s. 157(2) added (28.7.2000) by
<ref eId="c03825" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03826" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/6">s. 27(1)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-43b65e7b5cfa4513a3ccc4aa422e7b42" marker="F8">
<p>
<ref eId="c13sjxg63-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157A">S. 157A</ref>
inserted (25.1.2010) by
<ref eId="c13sjxg63-00007" href="http://www.legislation.gov.uk/id/ukpga/2009/26">Policing and Crime Act 2009 (c. 26)</ref>
,
<ref eId="c13sjxg63-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2009/26/section/98/1">ss. 98(1)</ref>
,
<ref eId="c13sjxg63-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2009/26/section/116/3/a">116(3)(a)</ref>
;
<ref eId="c13sjxg63-00010" href="http://www.legislation.gov.uk/id/uksi/2010/52">S.I. 2010/52</ref>
,
<ref eId="c13sjxg63-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/52/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781351" marker="F9">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c03827" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c03828" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c03829" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c03830" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c03831" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c03832" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c03833" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781391" marker="F10">
<p>
S. 159(1)(
<i>bb</i>
) inserted by
<ref eId="c03839" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref eId="c03840" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
,
<ref eId="c03841" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/5">Sch. 4 Pt. II para. 5</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781401" marker="F11">
<p>
Words inserted by
<ref eId="c03842" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c03843" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/22">Sch. 1 para. 22</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-82f4bb0ce9a27658f55e7ce652e5d7f2" marker="F12">
<p>
Words in s. 159(1) inserted (21.7.2008) by
<ref eId="c114achf3-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="c114achf3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/117/4/a">s. 117(4)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dfa87c9d635a04d92aacbc2de740485f" marker="F13">
<p>
Words in s. 159(1) inserted (21.7.2008) by
<ref eId="c114achf3-00015" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="c114achf3-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/117/4/b">s. 117(4)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0dab7724ff2e394a7fa24e0e6fb93c28" marker="F14">
<p>
Words in s. 159(4) inserted (21.7.2008) by
<ref eId="c114achf3-00023" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="c114achf3-00024" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/117/5">s. 117(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781411" marker="F15">
<p>
Words substituted by
<ref eId="c03844" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03845" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781421" marker="F16">
<p>
Words in s. 160(2) substituted (1.6.1993) by
<ref eId="c03847" href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref eId="c03848" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/7/4/5">s. 7(4)(5)</ref>
,
<ref eId="c03849" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/2/paragraph/1/a">Sch. 2 para. 1(a)</ref>
;
<ref eId="c03850" href="http://www.legislation.gov.uk/id/uksi/1993/1152">S.I. 1993/1152</ref>
,
<ref eId="c03851" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/1152/article/3">art. 3</ref>
,
<ref eId="c03852" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/1152/schedule/1/part/2">Sch. 1 Pt. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781431" marker="F17">
<p>
S. 161 and s. 161A substituted for s. 161 (28.7.2000) by
<ref eId="c03854" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03855" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/25">s. 25</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781441" marker="F18">
<p>
S. 161 and s. 161A substituted for s. 161 (28.7.2000) by
<ref eId="c03857" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03858" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/25">s. 25</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7f29bab04f889a1638297817f1ba05cb" marker="F19">
<p>
<ref eId="c14sxm7y3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/2A">S. 161A(2A)</ref>
inserted (1.4.2011) by
<ref eId="c14sxm7y3-00007" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="c14sxm7y3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="c14sxm7y3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/16/2">Sch. 13 para. 16(2)</ref>
;
<ref eId="c14sxm7y3-00010" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14sxm7y3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-de1d5cabb2b0d7eef5b5d3b7769d44b9" marker="F20">
<p>
Words in
<ref eId="c14sxm7y3-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/161A/3">s. 161A(3)</ref>
substituted (1.4.2011) by
<ref eId="c14sxm7y3-00018" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="c14sxm7y3-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="c14sxm7y3-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/16/3">Sch. 13 para. 16(3)</ref>
;
<ref eId="c14sxm7y3-00021" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14sxm7y3-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781571" marker="F21">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c03879" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c03880" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c03881" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c03882" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c03883" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c03884" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
(as inserted by
<ref eId="c03885" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c03886" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/54">s. 54</ref>
) and (N.I.) by
<ref eId="c03887" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781581" marker="F22">
<p>
S. 163(3) inserted (16.7.1992) by
<ref eId="c03889" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c03890" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/10/4">s. 10(4)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781591" marker="F23">
<p>
S. 163A inserted (28.7.2000) by
<ref eId="c03892" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03893" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/26">s. 26</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781631" marker="F24">
<p>
Words inserted by
<ref eId="c03902" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03903" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/1/a/b">s. 10(1)(a)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781641" marker="F25">
<p>
Words substituted by
<ref eId="c03904" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03905" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/1/a/b">s. 10(1)(a)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781651" marker="F26">
<p>
S. 164(2)–(3A) substituted for s. 164(2)(3) by
<ref eId="c03907" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03908" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/2">s. 10(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781661" marker="F27">
<p>
S. 164(4)(
<i>ee</i>
) inserted by
<ref eId="c03910" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref eId="c03911" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
,
<ref eId="c03912" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/paragraph/6">Sch. 4 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781671" marker="F28">
<p>
S. 164(5)(6) inserted by
<ref eId="c03914" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03915" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/10/3">s. 10(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c64598341fd416a8e0b6f5075072e76c" marker="F29">
<p>
S. 164A inserted (25.1.2010) by
<ref eId="c13sjxg63-00018" href="http://www.legislation.gov.uk/id/ukpga/2009/26">Policing and Crime Act 2009 (c. 26)</ref>
,
<ref eId="c13sjxg63-00019" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2009/26/section/99/1">ss. 99(1)</ref>
,
<ref eId="c13sjxg63-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2009/26/section/116/3/b">116(3)(b)</ref>
;
<ref eId="c13sjxg63-00021" href="http://www.legislation.gov.uk/id/uksi/2010/52">S.I. 2010/52</ref>
,
<ref eId="c13sjxg63-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/52/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F30">
<p>
Words in Act substituted (22.4.2011) by
<ref eId="c2rda3ko3-00006" href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref eId="c2rda3ko3-00007" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref eId="c2rda3ko3-00008" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref eId="c2rda3ko3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref eId="c2rda3ko3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref eId="c2rda3ko3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref eId="c2rda3ko3-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref eId="c2rda3ko3-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref eId="c2rda3ko3-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b85418ab108b483d6a48a035ad20fbad" marker="F31">
<p>
S. 165 repealed (18.4.2005) by
<ref eId="c0pk3tsh3-00006" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0pk3tsh3-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0pk3tsh3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/21/k">Sch. 4 para. 21(k)</ref>
,
<ref eId="c0pk3tsh3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref eId="c0pk3tsh3-00010" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0pk3tsh3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i">art. 2(2)(h)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781781" marker="F32">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c03935" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c03936" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c03937" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c03938" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c03939" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c03940" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c03941" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781791" marker="F33">
<p>
<ref eId="c03942" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/5">S. 167(5)</ref>
inserted (1.6.1997) by
<ref eId="c03943" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03944" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c03945" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/5">Sch. 6 para. 5</ref>
;
<ref eId="c03946" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c03947" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-371a8e80e66e78c12d789115f76a2806" marker="F34">
<p>
S. 169 repealed (18.4.2005) by
<ref eId="c0pkclwb3-00006" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0pkclwb3-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/viii">ss. 52(1)(a)(viii)</ref>
,
<ref eId="c0pkclwb3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref eId="c0pkclwb3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref eId="c0pkclwb3-00010" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0pkclwb3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i">art. 2(2)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781921" marker="F35">
<p>
S. 170(3): words substituted (15.11.1996) by
<ref eId="c03962" href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref eId="c03963" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/2/a">reg. 4(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1362c884f68995412125056f9747a626" marker="F36">
<p>
Words in s. 170(3) substituted (30.11.2009) by
<ref eId="c13qmzvm3-00029" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13qmzvm3-00030" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13qmzvm3-00031" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/5/a">Sch. 17 para. 8(5)(a)</ref>
;
<ref eId="c13qmzvm3-00032" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13qmzvm3-00033" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781931" marker="F37">
<p>
Words substituted by
<ref eId="c03964" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c03965" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e0700c616dbeb220b115ee5e95f99760" marker="F38">
<p>
S. 170(4A) substituted (22.1.2004) by
<ref eId="cpw9s9xh2-00008" href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref eId="cpw9s9xh2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/4">ss. 293(4)</ref>
,
<ref eId="cpw9s9xh2-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref eId="cpw9s9xh2-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref eId="cpw9s9xh2-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref eId="cpw9s9xh2-00013" href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref eId="cpw9s9xh2-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref eId="cpw9s9xh2-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" marker="F39">
<p>
Words in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by
<ref eId="d12e5" href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref eId="cc00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref eId="cc00029" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/5">Sch. 7 para. 5</ref>
(with
<ref eId="cc00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref eId="d12e18" href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref eId="cc00032" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref eId="cc00033" class="subref" from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" ukl:CitationRef="d12e18">arts. 4-7</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dd87284d3473cfc7954ca98269a2fa20" marker="F40">
<p>
Word in s. 170(4A)(b) inserted (N.I.) (20.9.2005) by
<ref eId="c0plf7z43-00007" href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref eId="c0plf7z43-00008" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref eId="c0plf7z43-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/c">3(4)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" marker="F41">
<p>
Word in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by
<ref eId="d39e5" href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref eId="cc00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref eId="cc00037" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/5">Sch. 7 para. 5</ref>
(with
<ref eId="cc00038" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref eId="d39e18" href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref eId="cc195037974073" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref eId="cc164986641036" class="subref" from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" ukl:CitationRef="d39e18">arts. 4-7</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781961" marker="F42">
<p>
S. 170(4B) inserted (15.11.1996) by
<ref eId="c03971" href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref eId="c03972" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2686/article/4/2/b">art. 4(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-764f9c50f8c6a85e921626e2aee54131" marker="F43">
<p>
<ref eId="c13qmzvm3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4C">S. 170(4C)</ref>
inserted (30.11.2009) by
<ref eId="c13qmzvm3-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13qmzvm3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13qmzvm3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/5/b">Sch. 17 para. 8(5)(b)</ref>
;
<ref eId="c13qmzvm3-00010" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13qmzvm3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14781971" marker="F44">
<p>
S. 170(6) inserted (9.12.1992) by
<ref eId="c03974" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c03975" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref eId="c03976" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/7">Sch. 2 para. 7</ref>
;
<ref eId="c03977" href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref eId="c03978" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f12e8a8af2120143bcd7be3a1c34989e" marker="F45">
<p>
S. 170A omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of
<ref eId="c13tcc4b3-00005" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="c13tcc4b3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/123/2">s. 123(2)</ref>
,
<ref eId="c13tcc4b3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/b">Sch. 41 para. 25(b)</ref>
;
<ref eId="c13tcc4b3-00008" href="http://www.legislation.gov.uk/id/uksi/2009/511">S.I. 2009/511</ref>
,
<ref eId="c13tcc4b3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/511/article/2">art. 2</ref>
(with
<ref eId="c13tcc4b3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/511/article/4">art. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782041" marker="F46">
<p>
<ref eId="c04014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B">S. 170B</ref>
wholly in force (1.6.1993) by
<ref eId="c04015" href="http://www.legislation.gov.uk/id/ukpga/1992/48">1992 c. 48</ref>
,
<ref eId="c04016" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref eId="c04017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8">Sch. 2 para. 8</ref>
;
<ref eId="c04018" href="http://www.legislation.gov.uk/id/uksi/1993/1341">S.I. 1993/1341</ref>
,
<ref eId="c04019" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2">art. 2</ref>
,
<ref eId="c04020" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782281" marker="F47">
<p>
Words substituted by
<ref eId="c04021" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 7(
<i>a</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782291" marker="F48">
<p>
Words substituted by
<ref eId="c04022" href="http://www.legislation.gov.uk/id/ukpga/1980/43">Magistrates' Courts Act 1980 (c. 43, SIF 82)</ref>
,
<ref eId="c04023" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154">s. 154</ref>
,
<ref eId="c04024" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/178">Sch. 7 para. 178</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782301" marker="F49">
<p>
Words in s. 171(2)(b) substituted (1.4.1996) by
<ref eId="c04026" href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref eId="c04027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref eId="c04028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref eId="c04029" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/5">Sch. 4 para. 18(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782311" marker="F50">
<p>
S. 171(2)(
<i>c</i>
) inserted by
<ref eId="c04031" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 7(
<i>b</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782321" marker="F51">
<p>
S. 171(2A) repealed (5.11.1993) by
<ref eId="c04033" href="http://www.legislation.gov.uk/id/ukpga/1993/50">1993 c. 50</ref>
,
<ref eId="c04034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/50/section/1/1">s. 1(1)</ref>
,
<ref eId="c04035" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/50/schedule/1">Sch 1</ref>
,
<ref eId="c04036" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/50/part/XIV">Pt. XIV</ref>
Gp. 2.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c3e3798194b6bba36f64abb547b8d866" marker="F52">
<p>
<ref eId="c0pkfh913-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4A">S. 171(4A)</ref>
inserted (18.4.2005) by
<ref eId="c0pkfh913-00007" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0pkfh913-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0pkfh913-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/28">Sch. 4 para. 28</ref>
;
<ref eId="c0pkfh913-00010" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0pkfh913-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782331" marker="F53">
<p>
Words in s. 171(5) inserted (9.12.1992) by
<ref eId="c04038" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c04039" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref eId="c04040" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/9/a/b">Sch. 2 para. 9(a)(b)</ref>
;
<ref eId="c04041" href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref eId="c04042" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782351" marker="F54">
<p>
<ref eId="c04043" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/174">S. 174</ref>
repealed by
<ref eId="c04044" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c04045" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782361" marker="F55">
<p>
<ref eId="c04046" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/2">S. 175(2)</ref>
repealed by
<ref eId="c04047" href="http://www.legislation.gov.uk/id/ukpga/1980/55">Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2)</ref>
,
<ref eId="c04048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1980/55/section/28/2">s. 28(2)</ref>
,
<ref eId="c04049" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1980/55/schedule/3">Sch. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-663981638de2462cc40543c5f4a07852" marker="F56">
<p>
<ref eId="c10z65z83-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176">S. 176</ref>
repealed (1.8.2007) by
<ref eId="c10z65z83-00005" href="http://www.legislation.gov.uk/id/uksi/2007/2007">The Regulatory Reform (Game) Order 2007 (S.I. 2007/2007)</ref>
,
<ref eId="c10z65z83-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/2007/article/1/1">art. 1(1)</ref>
,
<ref eId="c10z65z83-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/2007/schedule/paragraph/1/n">Sch. para. 1(n)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782391" marker="F57">
<p>
<ref eId="c04051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/2">S. 177(2)</ref>
repealed by
<ref eId="c04052" href="http://www.legislation.gov.uk/id/ukpga/1986/12">Statute Law (Repeals) Act 1986 (c. 12)</ref>
,
<ref eId="c04053" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/12/section/1/1">s. 1(1)</ref>
,
<ref eId="c04054" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/12/schedule/1/part/III">Sch. 1 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14782501" marker="F58">
<p>
Words in
<ref eId="c04059" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/2">s. 178(2)</ref>
repealed (1.1.1993) by
<ref eId="c04060" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c04061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82">s. 82</ref>
,
<ref eId="c04062" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/II">Sch. 18 Pt.II</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781291" marker="C1">
<p>
<ref eId="c04064" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII">Pt. XII</ref>
amended by
<ref eId="c04065" href="http://www.legislation.gov.uk/id/ukpga/1979/3">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</ref>
,
<ref eId="c04066" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4">s. 15(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-90b24230319b9fd750539f1099abc265" marker="C2">
<p>
S. 159 modified (10.1.2012) by
<ref eId="c16j1cjg3-00007" href="http://www.legislation.gov.uk/id/uksi/2011/3036">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</ref>
,
<ref eId="c16j1cjg3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref eId="c16j1cjg3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/7">7</ref>
(with
<ref eId="c16j1cjg3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">reg. 25</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781381" marker="C3">
<p>
S. 159(1) amended by
<ref eId="c03835" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c03836" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c03837" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/24">Sch. para. 24</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781491" marker="C4">
<p>
S. 162 modified by
<ref eId="c03860" href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref eId="c03861" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref eId="c03862" class="subref" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref eId="c03863" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c03864" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781501" marker="C5">
<p>
S. 162 amended by
<ref eId="c03866" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c03867" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>a</i>
) (which S.I. is revoked 1.1.1993 by
<ref eId="c03868" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c03869" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781511" marker="C6">
<p>
S. 162 amended (1.1.1993) by
<ref eId="c03871" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c03872" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781551" marker="C7">
<p>
S. 163 amended by
<ref eId="c03874" href="http://www.legislation.gov.uk/id/nisi/1988/1852">S.I. 1988/1852 (N.I. 19)</ref>
,
<ref eId="c03875" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1988/1852/article/4/2">art. 4(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781561" marker="C8">
<p>
S. 163 extended (E.W.S.) by
<ref eId="c03877" href="http://www.legislation.gov.uk/id/ukpga/1988/22">Scotch Whisky Act 1988 (c. 22, SIF 109:1)</ref>
,
<ref eId="c03878" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/22/section/1/4">s. 1(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781611" marker="C9">
<p>
S. 164 amended by
<ref eId="c03896" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c03897" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c03898" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/25">Sch. para. 25</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781621" marker="C10">
<p>
S. 164 restricted (1.1.1993) by
<ref eId="c03900" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c03901" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/4/1/3/h/6">s. 4(1)(3)(h)(6)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781741" marker="C11">
<p>
<ref eId="c03917" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
excluded (E.W.S.) by
<ref eId="c03918" href="http://www.legislation.gov.uk/id/ukpga/1981/16">Film Levy Finance Act 1981 (c. 16, SIF 45A)</ref>
,
<ref eId="c03919" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/16/section/7/5">s. 7(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781751" marker="C12">
<p>
<ref eId="c03920" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
amended by
<ref eId="c03921" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c03922" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6">s. 10(6)</ref>
(
<i>c</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781761" marker="C13">
<p>
<ref eId="c03923" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
restricted (1.6.1997) by
<ref eId="c03924" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03925" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A">ss. 12A</ref>
,
<ref eId="c03926" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B">12B</ref>
(as inserted by
<ref eId="c03927" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c03928" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c03929" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
);
<ref eId="c03930" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c03931" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-33d97a7a7ebe81d71f4a8e6f6b64fcad" marker="C14">
<p>
<ref eId="c0mhwxgz3-00375" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
excluded (18.4.2005) by
<ref eId="c0mhwxgz3-00376" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0mhwxgz3-00377" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0mhwxgz3-00378" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
;
<ref eId="c0mhwxgz3-00379" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0mhwxgz3-00380" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781771" marker="C15">
<p>
<ref eId="c03932" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2/a">s. 167(2)(a)</ref>
modified (1.12.1992) by
<ref eId="c03933" href="http://www.legislation.gov.uk/id/uksi/1992/2790">S.I. 1992/2790</ref>
,
<ref eId="c03934" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12">reg. 12</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781801" marker="C16">
<p>
<ref eId="c03948" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168">S. 168</ref>
amended by
<ref eId="c03949" href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref eId="c03950" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6">s. 10(6)</ref>
(
<i>d</i>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-6d9d52421d2436cabd2901112cb93c1b" marker="C17">
<p>
<ref eId="c0mhwxgz3-00386" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168">S. 168</ref>
excluded (18.4.2005) by
<ref eId="c0mhwxgz3-00387" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0mhwxgz3-00388" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0mhwxgz3-00389" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
;
<ref eId="c0mhwxgz3-00390" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0mhwxgz3-00391" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14781811" marker="C18">
<p>
<ref eId="c03951" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/a">S. 168(2)(a)</ref>
modified (1.12.1992) by
<ref eId="c03952" href="http://www.legislation.gov.uk/id/uksi/1992/2790">S.I. 1992/2790</ref>
,
<ref eId="c03953" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12">reg.12</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-89ed2899ae6959b05a718c9f71a5946f" marker="C19">
<p>
S. 170 applied (15.2.2008) by
<ref eId="c110bw7f3-00007" href="http://www.legislation.gov.uk/id/uksi/2008/41">The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41)</ref>
,
<ref eId="c110bw7f3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/1/b">regs. 1(1)(b)</ref>
,
<ref eId="c110bw7f3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/12">12</ref>
(with
<ref eId="c110bw7f3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-0d0fd329b16c736812850fc9ccb45943" marker="C20">
<p>
S. 170 applied (9.3.2009) by
<ref eId="c114zdst3-00007" href="http://www.legislation.gov.uk/id/uksi/2009/261">The Fluorinated Greenhouse Gases Regulations 2009 (S.I. 2009/261)</ref>
,
<ref eId="c114zdst3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/261/regulation">reg.</ref>
<ref eId="c114zdst3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/261/regulation/17">17</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-00976786f91b6d7b845cafa493125e9e" marker="C21">
<p>
S. 170: power to extend conferred (30.11.2009) by
<ref eId="c13pvufd3-00150" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13pvufd3-00151" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13pvufd3-00152" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1">Sch. 17 para. 9(1)</ref>
;
<ref eId="c13pvufd3-00153" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13pvufd3-00154" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5f3562432be8bd7bd1c11e79fc3c19e9" marker="C22">
<p>
S. 170(3)(b) modified (1.5.2004) by
<ref eId="cpwb8jm32-00043" href="http://www.legislation.gov.uk/id/uksi/2003/2764">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</ref>
,
<ref eId="cpwb8jm32-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref eId="cpwb8jm32-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/6">21(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-78a252268469938d90debc4a278719b2" marker="C23">
<p>
S. 170(3)(b) modified (1.10.2006) by
<ref eId="c0qz2yvr3-00016" href="http://www.legislation.gov.uk/id/uksi/2006/1846">The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846)</ref>
,
<ref eId="c0qz2yvr3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1846/article/1">arts. 1</ref>
,
<ref eId="c0qz2yvr3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/1846/article/12/4">12(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-3e47354b7558cc4f47af994df89fa606" marker="C24">
<p>
S. 170(3)(b) modified (27.4.2007) by
<ref eId="c0r1r24w3-00016" href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref eId="c0r1r24w3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0r1r24w3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/6/6">6(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-3d49fa31dfddbc967c167636170872ff" marker="C25">
<p>
S. 170(3)(b) modified (26.5.2007) by
<ref eId="c0z6134l3-00016" href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref eId="c0z6134l3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0z6134l3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/5/6">5(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-816bd899fda70126d261077747fb8cef" marker="C26">
<p>
S. 170(3)(b) modified (23.4.2008) by
<ref eId="c111tz6k3-00016" href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref eId="c111tz6k3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref eId="c111tz6k3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/10/6">10(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-01002cb6ef7cb74caff6fabcc450f430" marker="C27">
<p>
S. 170(3)(b) modified (6.4.2009) by
<ref eId="c13oxo1p3-00076" href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref eId="c13oxo1p3-00077" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref eId="c13oxo1p3-00078" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/42">42</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-b62a9171aa0a18724334b08ed71a7e98" marker="C28">
<p>
S. 170(3)(b) modified (18.3.2011) by
<ref eId="c14pjxji3-00016" href="http://www.legislation.gov.uk/id/uksi/2011/825">The Export Control (Libya) Order 2011 (S.I. 2011/825)</ref>
,
<ref eId="c14pjxji3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pjxji3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-455b04e5eca105279431da5c4e94fc0c" marker="C29">
<p>
S. 170(3)(b) modified (13.6.2011) by
<ref eId="c16fr4cq3-00017" href="http://www.legislation.gov.uk/id/uksi/2011/1297">The Export Control (Iran) Order 2011 (S.I. 2011/1297)</ref>
,
<ref eId="c16fr4cq3-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/1">arts. 1</ref>
,
<ref eId="c16fr4cq3-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/13/4">13(4)</ref>
(with
<ref eId="c16fr4cq3-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/4">art. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-58a730d2018702bfbf66731ab0bf5c5f" marker="C30">
<p>
S. 170(3)(b) modified (5.9.2011) by
<ref eId="c16gd1im3-00025" href="http://www.legislation.gov.uk/id/uksi/2011/2010">The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010)</ref>
,
<ref eId="c16gd1im3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16gd1im3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e60dc7f715d1b052f20bd361e158bda1" marker="C31">
<p>
S. 170(3)(b) modified (20.2.2012) by
<ref eId="c16jditr3-00016" href="http://www.legislation.gov.uk/id/uksi/2012/178">The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178)</ref>
,
<ref eId="c16jditr3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c16jditr3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/12">12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-919398800943c9ce76d1a21063f3c967" marker="C32">
<p>
S. 170(3)(b) modified (5.4.2012) by
<ref eId="c16jj6k13-00034" href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref eId="c16jj6k13-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jj6k13-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/14/5">14(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1c469cf58b2ca6da6afcb1d8bc0c2521" marker="C33">
<p>
S. 170(3)(b) modified (5.4.2012) by
<ref eId="c16jj6k13-00016" href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref eId="c16jj6k13-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jj6k13-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/14/4">14(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-2937cc45ec2674092ff1f0c34e89a5e9" marker="C34">
<p>
S. 170(3)(b) modified (1.6.2012) by
<ref eId="c16jusf23-00016" href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref eId="c16jusf23-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jusf23-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/18/4">18(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-eb296cc42067af2e4257f7af48c889bd" marker="C35">
<p>
S. 170(3)(b) modified (1.6.2012) by
<ref eId="c16jusf23-00034" href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref eId="c16jusf23-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jusf23-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/18/5">18(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d903f59e3c71ef2cfb2a5a0a8a1b1538" marker="C36">
<p>
S. 170(3)(b) modified (28.8.2013) by
<ref eId="c1800zp43-00016" href="http://www.legislation.gov.uk/id/uksi/2013/1964">The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964)</ref>
,
<ref eId="c1800zp43-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/1964/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1800zp43-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/1964/article/8/4">8(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-b400a2f279c3ae74ba3db2190f9d5b57" marker="C37">
<p>
S. 170A applied (with modifications) (24.11.2003) by
<ref eId="cpw976ip2-00008" href="http://www.legislation.gov.uk/id/uksi/2003/2758">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</ref>
,
<ref eId="cpw976ip2-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1">arts. 1</ref>
,
<ref eId="cpw976ip2-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/3">3</ref>
,
<ref eId="cpw976ip2-00011" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2758/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14782001" marker="C38">
<p>
S. 170A applied (with modifications) (17.3.2000) by
<ref eId="c03987" href="http://www.legislation.gov.uk/id/uksi/2000/426">S.I. 2000/426</ref>
,
<ref eId="c03988" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/426/article/4">art. 4</ref>
,
<ref eId="c03989" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/426/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14782381" marker="C39">
<p>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</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14781601" marker="M1">
<p>
<ref eId="c03894" href="http://www.legislation.gov.uk/id/ukpga/1995/39">1995 c. 39</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14781681" marker="M2">
<p>
<ref eId="c03916" href="http://www.legislation.gov.uk/id/ukpga/1987/41">1987 c. 41</ref>
<b>(39:1).</b>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14781941" marker="M3">
<p>
<ref eId="c03966" href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14782411" marker="M4">
<p>
<ref eId="c04055" href="http://www.legislation.gov.uk/id/ukpga/1978/30">1978 c. 30</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14782471" marker="M5">
<p>
<ref eId="c04056" href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c. 3</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14782481" marker="M6">
<p>
<ref eId="c04057" href="http://www.legislation.gov.uk/id/ukpga/1979/4">1979 c. 4</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14782491" marker="M7">
<p>
<ref eId="c04058" href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14782511" marker="M8">
<p>
<ref eId="c04063" href="http://www.legislation.gov.uk/id/ukpga/1979/7">1979 c. 7</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/part/XII/2013-08-28</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
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<dct:valid>2013-08-28</dct:valid>
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<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="291"/>
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</meta>
<body eId="body">
<part eId="part-XII" uk:target="true">
<num>Part XII</num>
<heading> General and Miscellaneous</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-XII-crossheading-general-powers-etc">
<heading>
General powers,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<section eId="section-157">
<num>157</num>
<heading> Bonds and security.</heading>
<subsection eId="section-157-1">
<num>(1)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p13359" ukl:CommentaryRef="c14781301">
<noteRef uk:name="commentary" href="#c14781301" class="commentary"/>
(or further security) by bond, guarantee
</ins>
or otherwise for the observance of any condition in connection with customs or excise.
</p>
</content>
</subsection>
<subsection eId="section-157-1A">
<num>
<ins class="first" ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">
<noteRef uk:name="commentary" href="#c14781311" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">For the purposes of this section “</ins>
<term refersTo="#term-condition-in-connection-with-excise" eId="term-condition-in-connection-with-excise">
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">condition in connection with excise</ins>
</term>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">” includes a condition in connection with excise duty charged, under the law of a member State other than the United Kingdom, on—</ins>
</p>
</intro>
<level class="para1" eId="section-157-1A-a">
<num>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">manufactured tobacco,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-157-1A-b">
<num>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">alcohol or alcoholic beverages, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-157-1A-c">
<num>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">
<ins class="substitution first last" ukl:ChangeId="key-aeba16faa0a7f0d95d7c3b12263cd9b4-1531336220509" ukl:CommentaryRef="key-aeba16faa0a7f0d95d7c3b12263cd9b4">
<noteRef uk:name="commentary" href="#key-aeba16faa0a7f0d95d7c3b12263cd9b4" class="commentary"/>
energy products
</ins>
</ins>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311"> .</ins>
</p>
<p>
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive </ins>
<ref eId="c00017" href="http://www.legislation.gov.uk/european/directive/1992/0012">
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">
<ins class="substitution first" ukl:ChangeId="key-9e63d478f6c0b5317658f96bbfb027e4-1531336289879" ukl:CommentaryRef="key-9e63d478f6c0b5317658f96bbfb027e4">
<noteRef uk:name="commentary" href="#key-9e63d478f6c0b5317658f96bbfb027e4" class="commentary"/>
2008/118/
</ins>
</ins>
<abbr class="acronym" title="European Community">
<ins ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">
<ins class="substitution last" ukl:ChangeId="key-9e63d478f6c0b5317658f96bbfb027e4-1531336289879" ukl:CommentaryRef="key-9e63d478f6c0b5317658f96bbfb027e4">EC</ins>
</ins>
</abbr>
</ref>
<ins class="last" ukl:ChangeId="d29p13363" ukl:CommentaryRef="c14781311">.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-157-2">
<num>(2)</num>
<intro>
<p>
Any bond
<ins class="first last" ukl:ChangeId="d29p13401" ukl:CommentaryRef="c14781321">
<noteRef uk:name="commentary" href="#c14781321" class="commentary"/>
, guarantee or other security
</ins>
taken for the purposes of any assigned matter—
</p>
</intro>
<level class="para1" eId="section-157-2-a">
<num>(a)</num>
<content>
<p>
shall be taken
<ins class="first last" ukl:ChangeId="d29p13411" ukl:CommentaryRef="c14781331">
<noteRef uk:name="commentary" href="#c14781331" class="commentary"/>
either on behalf of Her Majesty or on behalf of Her Majesty and the tax authorities of each member State other than the United Kingdom
</ins>
; and
</p>
</content>
</level>
<level class="para1" eId="section-157-2-b">
<num>(b)</num>
<content>
<p>shall be valid notwithstanding that it is entered into by a person under full age; and</p>
</content>
</level>
<level class="para1" eId="section-157-2-c">
<num>(c)</num>
<content>
<p>may be cancelled at any time by or by order of the Commissioners.</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first" ukl:ChangeId="d29p13427" ukl:CommentaryRef="c14781341">
<noteRef uk:name="commentary" href="#c14781341" class="commentary"/>
In this subsection “
</ins>
<term refersTo="#term-assigned-matter" eId="term-assigned-matter">
<ins ukl:ChangeId="d29p13427" ukl:CommentaryRef="c14781341">assigned matter</ins>
</term>
<ins class="last" ukl:ChangeId="d29p13427" ukl:CommentaryRef="c14781341">” includes any excise duty charged as mentioned in subsection (1A) above.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-157A">
<num>
<ins class="first" ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">
<noteRef uk:name="commentary" href="#key-43b65e7b5cfa4513a3ccc4aa422e7b42" class="commentary"/>
157A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">General information powers in relation to persons entering or leaving the United Kingdom</ins>
</heading>
<subsection eId="section-157A-1">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">The proper officer of Revenue and Customs may require any person entering or leaving the United Kingdom—</ins>
</p>
</intro>
<level class="para1" eId="section-157A-1-a">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">to produce the person's passport or travel documents for examination, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-157A-1-b">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">to answer any questions put by the proper officer of Revenue and Customs about the person's journey.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-157A-2">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">In subsection (1) “</ins>
<term refersTo="#term-passport">
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">passport</ins>
</term>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">” means—</ins>
</p>
</intro>
<level class="para1" eId="section-157A-2-a">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">a United Kingdom passport (within the meaning of the Immigration Act 1971),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-157A-2-b">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">a passport issued by or on behalf of the authorities of a country or territory outside the United Kingdom, or by or on behalf of an international organisation, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-157A-2-c">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">a document that can be used (in some or all circumstances) instead of a passport.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-157A-3">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">Subsections (1) and (2) apply in relation to a transit air passenger arriving at the passenger's final destination in the United Kingdom as they apply in relation to a person entering the United Kingdom.</ins>
</p>
</content>
</subsection>
<subsection eId="section-157A-4">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">For the purposes of subsection (3) a transit air passenger is a person—</ins>
</p>
</intro>
<level class="para1" eId="section-157A-4-a">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">who has arrived by air in the United Kingdom; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-157A-4-b">
<num>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">whose journey is continued or resumed by air to a destination in the United Kingdom which is not the place where the person is regarded for the purposes of this section as entering the United Kingdom;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="key-43b65e7b5cfa4513a3ccc4aa422e7b42-1531335233012" ukl:CommentaryRef="key-43b65e7b5cfa4513a3ccc4aa422e7b42">and the passenger's final destination is the destination of the continued or resumed journey.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-158">
<num>158</num>
<heading> Power to require provision of facilities.</heading>
<subsection eId="section-158-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-158-1-a">
<num>(a)</num>
<content>
<p>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;</p>
</content>
</level>
<level class="para1" eId="section-158-1-b">
<num>(b)</num>
<content>
<p>keep any appliances so provided in a convenient place approved by the proper officer for that purpose; and</p>
</content>
</level>
<level class="para1" eId="section-158-1-c">
<num>(c)</num>
<content>
<p>allow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties.</p>
</content>
</level>
</subsection>
<subsection eId="section-158-2">
<num>(2)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p13473" ukl:CommentaryRef="c14781351">
<noteRef uk:name="commentary" href="#c14781351" class="commentary"/>
level 3 on the standard scale
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-158-3">
<num>(3)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-158-3-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-158-3-b">
<num>(b)</num>
<content>
<p>
if that person fails to pay those expenses on demand, he shall in addition be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p13495" ukl:CommentaryRef="c14781351">
<noteRef uk:name="commentary" href="#c14781351" class="commentary"/>
level 3 on the standard scale
</ins>
.
</p>
</content>
</level>
</subsection>
<subsection eId="section-158-4">
<num>(4)</num>
<intro>
<p>If any person to whom this section applies or any servant of his—</p>
</intro>
<level class="para1" eId="section-158-4-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-158-4-b">
<num>(b)</num>
<content>
<p>improperly obtains access to any place or article secured by any such lock; or</p>
</content>
</level>
<level class="para1" eId="section-158-4-c">
<num>(c)</num>
<content>
<p>has any such fitting or any article intended to be secured by means thereof so constructed that that intention is defeated,</p>
</content>
</level>
<wrapUp>
<p>
he shall be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p13525" ukl:CommentaryRef="c14781351">
<noteRef uk:name="commentary" href="#c14781351" class="commentary"/>
level 5 on the standard scale
</ins>
and may be detained.
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-159">
<num>159</num>
<heading> Power to examine and take account of goods.</heading>
<subsection eId="section-159-1">
<num>(1)</num>
<intro>
<p>Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—</p>
</intro>
<level class="para1" eId="section-159-1-a">
<num>(a)</num>
<content>
<p>which are imported; or</p>
</content>
</level>
<level class="para1" eId="section-159-1-b">
<num>(b)</num>
<content>
<p>which are in a warehouse or Queen’s warehouse; or</p>
</content>
</level>
<level class="para1" eId="section-159-1-bb">
<num>
<ins class="first" ukl:ChangeId="d29p13557" ukl:CommentaryRef="c14781391">
<noteRef uk:name="commentary" href="#c14781391" class="commentary"/>
(bb)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p13557" ukl:CommentaryRef="c14781391">which are in a free zone; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-159-1-c">
<num>(c)</num>
<content>
<p>
which have been loaded into any ship or aircraft at any place in the United Kingdom
<ins class="first last" ukl:ChangeId="d29p13571" ukl:CommentaryRef="c14781401">
<noteRef uk:name="commentary" href="#c14781401" class="commentary"/>
or the Isle of Man
</ins>
; or
</p>
</content>
</level>
<level class="para1" eId="section-159-1-d">
<num>(d)</num>
<content>
<p>which are entered for exportation or for use as stores; or</p>
</content>
</level>
<level class="para1" eId="section-159-1-e">
<num>(e)</num>
<content>
<p>which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or</p>
</content>
</level>
<level class="para1" eId="section-159-1-f">
<num>(f)</num>
<content>
<p>in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;</p>
</content>
</level>
<wrapUp>
<p>
and may for that purpose
<ins class="first last" ukl:ChangeId="key-82f4bb0ce9a27658f55e7ce652e5d7f2-1531173440517" ukl:CommentaryRef="key-82f4bb0ce9a27658f55e7ce652e5d7f2">
<noteRef uk:name="commentary" href="#key-82f4bb0ce9a27658f55e7ce652e5d7f2" class="commentary"/>
open or unpack any container or
</ins>
require any container to be opened or unpacked
<ins class="first last" ukl:ChangeId="key-dfa87c9d635a04d92aacbc2de740485f-1531173510307" ukl:CommentaryRef="key-dfa87c9d635a04d92aacbc2de740485f">
<noteRef uk:name="commentary" href="#key-dfa87c9d635a04d92aacbc2de740485f" class="commentary"/>
and search it or anything in it.
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-159-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-159-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-159-4">
<num>(4)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="key-0dab7724ff2e394a7fa24e0e6fb93c28-1531173568168" ukl:CommentaryRef="key-0dab7724ff2e394a7fa24e0e6fb93c28">
<noteRef uk:name="commentary" href="#key-0dab7724ff2e394a7fa24e0e6fb93c28" class="commentary"/>
; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-159-5">
<num>(5)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-159-6">
<num>(6)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-159-7">
<num>(7)</num>
<intro>
<p>A person guilty of an offence under subsection (6) above shall be liable—</p>
</intro>
<level class="para1" eId="section-159-7-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-159-7-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p13643" ukl:CommentaryRef="c14781411">
<noteRef uk:name="commentary" href="#c14781411" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-159-8">
<num>(8)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-160">
<num>160</num>
<heading> Power to take samples.</heading>
<subsection eId="section-160-1">
<num>(1)</num>
<intro>
<p>An officer may at any time take samples of any goods—</p>
</intro>
<level class="para1" eId="section-160-1-a">
<num>(a)</num>
<content>
<p>which he is empowered by the Customs and Excise Acts 1979 to examine; or</p>
</content>
</level>
<level class="para1" eId="section-160-1-b">
<num>(b)</num>
<content>
<p>which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or</p>
</content>
</level>
<level class="para1" eId="section-160-1-c">
<num>(c)</num>
<content>
<p>which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.</p>
</content>
</level>
</subsection>
<subsection eId="section-160-2">
<num>(2)</num>
<intro>
<p>
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,
<ins class="first last" ukl:ChangeId="d29p13691" ukl:CommentaryRef="c14781421">
<noteRef uk:name="commentary" href="#c14781421" class="commentary"/>
registered brewer
</ins>
, 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—
</p>
</intro>
<level class="para1" eId="section-160-2-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-160-2-b">
<num>(b)</num>
<content>
<p>the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.</p>
</content>
</level>
</subsection>
<subsection eId="section-160-3">
<num>(3)</num>
<content>
<p>Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct.</p>
</content>
</subsection>
<subsection eId="section-160-4">
<num>(4)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-160-4-a">
<num>(a)</num>
<content>
<p>a sample taken when goods are first entered on importation; or</p>
</content>
</level>
<level class="para1" eId="section-160-4-b">
<num>(b)</num>
<content>
<p>a sample taken from goods in respect of which a claim for drawback, allowance, rebate, remission or repayment of that duty is being made,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-161">
<num>
<ins class="first" ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">
<noteRef uk:name="commentary" href="#c14781431" class="commentary"/>
161
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431"> Power to search premises: writ of assistance.</ins>
</heading>
<subsection eId="section-161-1">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">The powers conferred by this section are exercisable by an officer having a writ of assistance if there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts—</ins>
</p>
</intro>
<level class="para1" eId="section-161-1-a">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">is kept or concealed in any building or place, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-161-1-b">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">is likely to be removed, destroyed or lost before a search warrant can be obtained and executed.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-161-2">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">The powers are—</ins>
</p>
</intro>
<level class="para1" eId="section-161-2-a">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">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</ins>
</p>
</content>
</level>
<level class="para1" eId="section-161-2-b">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">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.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-161-3">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">An officer shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.</ins>
</p>
</content>
</subsection>
<subsection eId="section-161-4">
<num>
<ins ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">(4)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p13735" ukl:CommentaryRef="c14781431">A writ of assistance shall continue in force during the reign in which it is issued and for six months thereafter.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-161A">
<num>
<noteRef href="#c14781441" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
161A
</num>
<heading> Power to search premises: search warrant.</heading>
<subsection eId="section-161A-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-161A-2">
<num>(2)</num>
<intro>
<p>An officer or other person so authorised has power—</p>
</intro>
<level class="para1" eId="section-161A-2-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-161A-2-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
</subsection>
<subsection eId="section-161A-2A">
<num>
<ins class="first" ukl:ChangeId="key-7f29bab04f889a1638297817f1ba05cb-1531396165222" ukl:CommentaryRef="key-7f29bab04f889a1638297817f1ba05cb">
<noteRef uk:name="commentary" href="#key-7f29bab04f889a1638297817f1ba05cb" class="commentary"/>
(2A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-7f29bab04f889a1638297817f1ba05cb-1531396165222" ukl:CommentaryRef="key-7f29bab04f889a1638297817f1ba05cb">The power in subsection (2)(a) includes power to search for and remove documents relating to any such thing (including documents about title, storage and movement).</ins>
</p>
</content>
</subsection>
<subsection eId="section-161A-3">
<num>(3)</num>
<content>
<p>
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,
<ins class="substitution first last" ukl:ChangeId="key-de1d5cabb2b0d7eef5b5d3b7769d44b9-1531396202883" ukl:CommentaryRef="key-de1d5cabb2b0d7eef5b5d3b7769d44b9">
<noteRef uk:name="commentary" href="#key-de1d5cabb2b0d7eef5b5d3b7769d44b9" class="commentary"/>
subsections (1), (2) and (2A)
</ins>
above apply in relation to any constable as they would apply in relation to an officer.
</p>
</content>
</subsection>
<subsection eId="section-161A-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-161A-5">
<num>(5)</num>
<content>
<p>A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.</p>
</content>
</subsection>
</section>
<section eId="section-162">
<num>162</num>
<heading> Power to enter land for or in connection with access to pipelines. </heading>
<content>
<p>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.</p>
<p>This section does not extend to Northern Ireland.</p>
</content>
</section>
<section eId="section-163">
<num>163</num>
<heading> Power to search vehicles or vessels. </heading>
<subsection eId="section-163-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-163-1-a">
<num>(a)</num>
<content>
<p>chargeable with any duty which has not been paid or secured; or</p>
</content>
</level>
<level class="para1" eId="section-163-1-b">
<num>(b)</num>
<content>
<p>in the course of being unlawfully removed from or to any place; or</p>
</content>
</level>
<level class="para1" eId="section-163-1-c">
<num>(c)</num>
<content>
<p>otherwise liable to forfeiture under the customs and excise Acts,</p>
</content>
</level>
<wrapUp>
<p>any officer or constable or member of Her Majesty’s armed forces or coastguard may stop and search that vehicle or vessel.</p>
</wrapUp>
</subsection>
<subsection eId="section-163-2">
<num>(2)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p13900" ukl:CommentaryRef="c14781571">
<noteRef uk:name="commentary" href="#c14781571" class="commentary"/>
level 3 on the standard scale
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-163-3">
<num>
<ins class="first" ukl:ChangeId="d29p13904" ukl:CommentaryRef="c14781581">
<noteRef uk:name="commentary" href="#c14781581" class="commentary"/>
(3)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p13904" ukl: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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-163A">
<num>
<ins class="first" ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">
<noteRef uk:name="commentary" href="#c14781591" class="commentary"/>
163A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591"> Power to search articles.</ins>
</heading>
<subsection eId="section-163A-1">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p13914" ukl: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 “</ins>
<term refersTo="#term-the-suspect" eId="term-the-suspect">
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">the suspect</ins>
</term>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">”) has with him, or at the place where he is, any goods to which this section applies, an officer may—</ins>
</p>
</intro>
<level class="para1" eId="section-163A-1-a">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">require the suspect to permit a search of any article that he has with him or at that place, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-163A-1-b">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13914" ukl: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.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-163A-2">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">The goods to which this section applies are dutiable alcoholic liquor, or tobacco products, which are—</ins>
</p>
</intro>
<level class="para1" eId="section-163A-2-a">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">chargeable with any duty of excise, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-163A-2-b">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">liable to forfeiture under the customs and excise Acts.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-163A-3">
<num>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">Notwithstanding anything in subsection (4) of section 24 of the </ins>
<noteRef href="#c14781601" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p13914" ukl:CommentaryRef="c14781591">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-164">
<num>164</num>
<heading> Power to search persons. </heading>
<subsection eId="section-164-1">
<num>(1)</num>
<intro>
<p>
Where there are reasonable grounds to suspect that any person to whom this section applies
<ins class="first" ukl:ChangeId="d29p13986" ukl:CommentaryRef="c14781631">
<noteRef uk:name="commentary" href="#c14781631" class="commentary"/>
(referred to in this section as “
</ins>
<term refersTo="#term-the-suspect" eId="term-the-suspect">
<ins ukl:ChangeId="d29p13986" ukl:CommentaryRef="c14781631">the suspect</ins>
</term>
<ins class="last" ukl:ChangeId="d29p13986" ukl:CommentaryRef="c14781631">”)</ins>
is carrying any article—
</p>
</intro>
<level class="para1" eId="section-164-1-a">
<num>(a)</num>
<content>
<p>which is chargeable with any duty which has not been paid or secured; or</p>
</content>
</level>
<level class="para1" eId="section-164-1-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first last" ukl:ChangeId="d29p14006" ukl:CommentaryRef="c14781641">
<noteRef uk:name="commentary" href="#c14781641" class="commentary"/>
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
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-164-2">
<num>
<ins class="first" ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">
<noteRef uk:name="commentary" href="#c14781651" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">The officer may require the suspect—</ins>
</p>
</intro>
<level class="para1" eId="section-164-2-a">
<num>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">to permit such a search of any article which he has with him; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164-2-b">
<num>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">subject to subsection (3) below, to submit to such searches of his person, whether rub-down, strip or intimate,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p14010" ukl: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.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-164-3">
<num>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">If the suspect is required to submit to a search of his person, he may require to be taken—</ins>
</p>
</intro>
<level class="para1" eId="section-164-3-a">
<num>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14010" ukl: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</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164-3-b">
<num>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">in the excepted case, before such a superior;</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p14010" ukl: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.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-164-3A">
<num>
<ins ukl:ChangeId="d29p14010" ukl:CommentaryRef="c14781651">(3A)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p14010" ukl: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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-164-4">
<num>(4)</num>
<intro>
<p>This section applies to the following persons, namely—</p>
</intro>
<level class="para1" eId="section-164-4-a">
<num>(a)</num>
<content>
<p>any person who is on board or has landed from any ship or aircraft;</p>
</content>
</level>
<level class="para1" eId="section-164-4-b">
<num>(b)</num>
<content>
<p>any person entering or about to leave the United Kingdom;</p>
</content>
</level>
<level class="para1" eId="section-164-4-c">
<num>(c)</num>
<content>
<p>any person within the dock area of a port;</p>
</content>
</level>
<level class="para1" eId="section-164-4-d">
<num>(d)</num>
<content>
<p>any person at a customs and excise airport;</p>
</content>
</level>
<level class="para1" eId="section-164-4-e">
<num>(e)</num>
<content>
<p>any person in, entering or leaving any approved wharf or transit shed which is not in a port;</p>
</content>
</level>
<level class="para1" eId="section-164-4-ee">
<num>
<ins class="first" ukl:ChangeId="d29p14094" ukl:CommentaryRef="c14781661">
<noteRef uk:name="commentary" href="#c14781661" class="commentary"/>
(ee)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p14094" ukl:CommentaryRef="c14781661">any person in, entering or leaving a free zone;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164-4-f">
<num>(f)</num>
<content>
<p>in Northern Ireland, any person travelling from or to any place which is on or beyond the boundary.</p>
</content>
</level>
</subsection>
<subsection eId="section-164-5">
<num>
<ins class="first" ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">
<noteRef uk:name="commentary" href="#c14781671" class="commentary"/>
(5)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671"></ins>
<term refersTo="#term-intimate-search" eId="term-intimate-search">
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">intimate search</ins>
</term>
<ins ukl:ChangeId="d29p14108" ukl: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;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671"></ins>
<term refersTo="#term-rub-down-search" eId="term-rub-down-search">
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">rub-down search</ins>
</term>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">” means any search which is neither an intimate search nor a strip search;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671"></ins>
<term refersTo="#term-strip-search" eId="term-strip-search">
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">strip search</ins>
</term>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">” means any search which is not an intimate search but which involves the removal of an article of clothing which—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="section-164-5-a">
<num>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">is being worn (wholly or partly) on the trunk; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164-5-b">
<num>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">is being so worn either next to the skin or next to an article of underwear;</ins>
</p>
</content>
</level>
<wrapUp>
<blockContainer ukl:Name="BlockText">
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671"></ins>
<term refersTo="#term-suitably-qualified-person" eId="term-suitably-qualified-person">
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">suitably qualified person</ins>
</term>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">” means a registered medical practitioner or a registered nurse.</ins>
</p>
</blockContainer>
</wrapUp>
</subsection>
<subsection eId="section-164-6">
<num>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">Notwithstanding anything in subsection (4) of section 48 of the Criminal Justice (Scotland) Act </ins>
<noteRef href="#c14781681" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p14108" ukl:CommentaryRef="c14781671">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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-164A">
<num>
<ins class="first" ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">
<noteRef uk:name="commentary" href="#key-c64598341fd416a8e0b6f5075072e76c" class="commentary"/>
164A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">Powers to search for cash</ins>
</heading>
<subsection eId="section-164A-1">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">The provisions of this Act which fall within subsection (2) (search powers for officers of Revenue and Customs </ins>
<abbr title="et cetera" xml:lang="la">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">etc.</ins>
</abbr>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">) apply in accordance with subsection (3)—</ins>
</p>
</intro>
<level class="para1" eId="section-164A-1-a">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">for the purposes of searching for cash—</ins>
</p>
</intro>
<level class="para2" eId="section-164A-1-a-i">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">which is recoverable property or is intended by any person for use in unlawful conduct; and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-164A-1-a-ii">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">the amount of which is not less than the minimum amount;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-164A-1-b">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">for the purposes of searching for cash to ensure compliance with the Cash Control Regulation; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164A-1-c">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">for purposes connected to any such purposes.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-164A-2">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">The provisions of this Act which fall within this subsection are—</ins>
</p>
</intro>
<level class="para1" eId="section-164A-2-a">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">section 28(1) (powers of access </ins>
<abbr title="et cetera" xml:lang="la">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">etc.</ins>
</abbr>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164A-2-b">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">section 77(1) and (2) (information powers);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164A-2-c">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">section 159(1) to (4) (powers to examine and take account of goods); and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164A-2-d">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">section 164 (power to search persons including intimate searches).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-164A-3">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">Those provisions apply for the purposes mentioned in subsection (1) as if—</ins>
</p>
</intro>
<level class="para1" eId="section-164A-3-a">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">any reference in them to goods included a reference to cash; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164A-3-b">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">in section 164(1)—</ins>
</p>
</intro>
<level class="para2" eId="section-164A-3-b-i">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">the reference to an article were a reference to cash; and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-164A-3-b-ii">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">paragraphs (a) and (b) were omitted.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-164A-4">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">The Treasury may by regulations provide for—</ins>
</p>
</intro>
<level class="para1" eId="section-164A-4-a">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">any provision of this Act to apply with modifications for the purposes of the provisions applied by subsections (1) to (3), or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164A-4-b">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">any other enactment to apply, with or without modifications, for the purposes of the provisions so applied.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-164A-5">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">This section does not limit the scope of any powers that exist apart from this section (whether under this Act or otherwise).</ins>
</p>
</content>
</subsection>
<subsection eId="section-164A-6">
<num>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"></ins>
<term refersTo="#term-the-2002-act">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">the 2002 Act</ins>
</term>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">” means the Proceeds of Crime Act 2002;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<intro>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">“cash”—</ins>
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">so far as relating to purposes falling within subsection (1)(a) above, has the meaning given by section 289(6) and (7) of the 2002 Act; and</ins>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">so far as relating to purposes falling within subsection (1)(b) above, has the same meaning as in the Cash Control Regulation;</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"></ins>
<term refersTo="#term-the-cash-control-regulation">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">the Cash Control Regulation</ins>
</term>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">” means Regulation </ins>
<ref eId="c00001" href="http://www.legislation.gov.uk/european/regulation/2005/1889">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">(</ins>
<abbr class="acronym" title="European Community">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">EC</ins>
</abbr>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">) </ins>
<abbr title="Number">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">No.</ins>
</abbr>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"> 1889/2005</ins>
</ref>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"> of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the </ins>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">
<ins class="substitution first last" ukl:ChangeId="key-b2509ff0ebe59fb37e644c44bb44fec6-1534937397264" ukl:CommentaryRef="key-b2509ff0ebe59fb37e644c44bb44fec6">
<noteRef uk:name="commentary" href="#key-b2509ff0ebe59fb37e644c44bb44fec6" class="commentary"/>
European Union
</ins>
</ins>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"> ;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"></ins>
<term refersTo="#term-minimum-amount">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">minimum amount</ins>
</term>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">” has the meaning given by section 303 of the 2002 Act;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"></ins>
<term refersTo="#term-modifications">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">modifications</ins>
</term>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">” includes omissions;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"></ins>
<term refersTo="#term-recoverable-property">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">recoverable property</ins>
</term>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">” has the meaning given by section 316(1) of the 2002 Act;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c"></ins>
<term refersTo="#term-unlawful-conduct">
<ins ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">unlawful conduct</ins>
</term>
<ins class="last" ukl:ChangeId="key-c64598341fd416a8e0b6f5075072e76c-1531335355884" ukl:CommentaryRef="key-c64598341fd416a8e0b6f5075072e76c">” has the meaning given by section 241 of the 2002 Act.</ins>
</p>
</content>
</hcontainer>
</subsection>
</section>
<section eId="section-165">
<num>
<noteRef href="#key-b85418ab108b483d6a48a035ad20fbad" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
165
</num>
<heading> Power to pay rewards.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-166">
<num>166</num>
<heading> Agents.</heading>
<subsection eId="section-166-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-166-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-XII-crossheading-general-offences">
<heading> General offences</heading>
<section eId="section-167">
<num>167</num>
<heading>
Untrue declarations,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-167-1">
<num>(1)</num>
<intro>
<p>If any person either knowingly or recklessly—</p>
</intro>
<level class="para1" eId="section-167-1-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-167-1-b">
<num>(b)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-167-2">
<num>(2)</num>
<intro>
<p>Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—</p>
</intro>
<level class="para1" eId="section-167-2-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</level>
<level class="para1" eId="section-167-2-b">
<num>(b)</num>
<content>
<p>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</p>
</content>
</level>
</subsection>
<subsection eId="section-167-3">
<num>(3)</num>
<intro>
<p>If any person—</p>
</intro>
<level class="para1" eId="section-167-3-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-167-3-b">
<num>(b)</num>
<content>
<p>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.</p>
</content>
</level>
<wrapUp>
<p>
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
<ins class="first last" ukl:ChangeId="d29p14269" ukl:CommentaryRef="c14781781">
<noteRef uk:name="commentary" href="#c14781781" class="commentary"/>
level 4 on the standard scale
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-167-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-167-5">
<num>
<ins class="first" ukl:ChangeId="d29p14279" ukl:CommentaryRef="c14781791">
<noteRef uk:name="commentary" href="#c14781791" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p14279" ukl: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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-168">
<num>168</num>
<heading>
Counterfeiting documents,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-168-1">
<num>(1)</num>
<intro>
<p>If any person—</p>
</intro>
<level class="para1" eId="section-168-1-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-168-1-b">
<num>(b)</num>
<content>
<p>knowingly accepts, receives or uses any such document so counterfeited or falsified; or</p>
</content>
</level>
<level class="para1" eId="section-168-1-c">
<num>(c)</num>
<content>
<p>alters any such document after it is officially issued; or</p>
</content>
</level>
<level class="para1" eId="section-168-1-d">
<num>(d)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>he shall be guilty of an offence under this section and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-168-2">
<num>(2)</num>
<intro>
<p>A person guilty of an offence under this section shall be liable—</p>
</intro>
<level class="para1" eId="section-168-2-a">
<num>(a)</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</level>
<level class="para1" eId="section-168-2-b">
<num>(b)</num>
<content>
<p>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-169">
<num>
<noteRef href="#key-371a8e80e66e78c12d789115f76a2806" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
169
</num>
<heading>
False scales,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-170">
<num>170</num>
<heading>
Penalty for fraudulent evasion of duty,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-170-1">
<num>(1)</num>
<intro>
<p>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—</p>
</intro>
<level class="para1" eId="section-170-1-a">
<num>(a)</num>
<intro>
<p>knowingly acquires possession of any of the following goods, that is to say—</p>
</intro>
<level class="para2" eId="section-170-1-a-i">
<num>(i)</num>
<content>
<p>goods which have been unlawfully removed from a warehouse or Queen’s warehouse;</p>
</content>
</level>
<level class="para2" eId="section-170-1-a-ii">
<num>(ii)</num>
<content>
<p>goods which are chargeable with a duty which has not been paid;</p>
</content>
</level>
<level class="para2" eId="section-170-1-a-iii">
<num>(iii)</num>
<content>
<p>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</p>
</content>
</level>
</level>
<level class="para1" eId="section-170-1-b">
<num>(b)</num>
<content>
<p>is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-170-2">
<num>(2)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-170-2-a">
<num>(a)</num>
<content>
<p>of any duty chargeable on the goods;</p>
</content>
</level>
<level class="para1" eId="section-170-2-b">
<num>(b)</num>
<content>
<p>of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or</p>
</content>
</level>
<level class="para1" eId="section-170-2-c">
<num>(c)</num>
<content>
<p>of any provision of the Customs and Excise Acts 1979 applicable to the goods,</p>
</content>
</level>
<wrapUp>
<p>he shall be guilty of an offence under this section and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-170-3">
<num>(3)</num>
<intro>
<p>
Subject to subsection
<ins class="first" ukl:ChangeId="d29p14481" ukl:CommentaryRef="c14781921">
<noteRef uk:name="commentary" href="#c14781921" class="commentary"/>
(4), (4A)
</ins>
<ins class="last" ukl:ChangeId="d29p14481" ukl:CommentaryRef="c14781921">
<ins class="substitution first last" ukl:ChangeId="key-1362c884f68995412125056f9747a626-1531332005123" ukl:CommentaryRef="key-1362c884f68995412125056f9747a626">
<noteRef uk:name="commentary" href="#key-1362c884f68995412125056f9747a626" class="commentary"/>
, (4B) or (4C)
</ins>
</ins>
below, a person guilty of an offence under this section shall be liable—
</p>
</intro>
<level class="para1" eId="section-170-3-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-170-3-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p14497" ukl:CommentaryRef="c14781931">
<noteRef uk:name="commentary" href="#c14781931" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-170-4">
<num>(4)</num>
<content>
<p>
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
<noteRef href="#c14781941" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-170-4A">
<num>
<ins class="substitution first" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<noteRef uk:name="commentary" href="#key-e0700c616dbeb220b115ee5e95f99760" class="commentary"/>
(4A)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">In the case of—</ins>
</p>
</intro>
<level class="para1" eId="section-170-4A-a">
<num>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-170-4A-b">
<num>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in </ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<del class="first last" ukl:ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673622" ukl:CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79">
<noteRef uk:name="commentary" href="#M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" class="commentary"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<ins class="first" ukl:ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623" ukl:CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79">
<noteRef uk:name="commentary" href="#M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" class="commentary"/>
Article 45(1)(a),
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<ins ukl:ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623" ukl:CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79">
<ins class="first last" ukl:ChangeId="key-dd87284d3473cfc7954ca98269a2fa20-1530476617088" ukl:CommentaryRef="key-dd87284d3473cfc7954ca98269a2fa20">
<noteRef uk:name="commentary" href="#key-dd87284d3473cfc7954ca98269a2fa20" class="commentary"/>
, (aa)
</ins>
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<ins class="last" ukl:ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623" ukl:CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79"> (b), (c), (d), (e) or (g) or (2)(a)</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<del class="first last" ukl:ChangeId="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787448" ukl:CommentaryRef="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e">
<noteRef uk:name="commentary" href="#M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" class="commentary"/>
1981
</del>
</ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<ins class="first last" ukl:ChangeId="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787449" ukl:CommentaryRef="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e">
<noteRef uk:name="commentary" href="#M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" class="commentary"/>
2004
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-170-4A-c">
<num>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">(c)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">any such offence committed in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<mod>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<quotedText>
<ins class="substitution" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">“ 10 years ”</ins>
</quotedText>
<ins class="substitution last" ukl:ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" ukl:CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">.</ins>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-170-4B">
<num>
<ins class="first" ukl:ChangeId="d29p14517" ukl:CommentaryRef="c14781961">
<noteRef uk:name="commentary" href="#c14781961" class="commentary"/>
(4B)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p14517" ukl: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–</ins>
</p>
</intro>
<level class="para1" eId="part-XII-crossheading-general-offences_section-170-4B-an1">
<num>
<ins ukl:ChangeId="d29p14517" ukl:CommentaryRef="c14781961">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14517" ukl:CommentaryRef="c14781961">for paragraph (a) there were substituted the following–</ins>
</p>
</content>
</level>
<level class="para1" eId="part-XII-crossheading-general-offences_section-170-4B-an2">
<num>
<ins ukl:ChangeId="d29p14517" ukl:CommentaryRef="c14781961">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p14517" ukl: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</ins>
</p>
</content>
</level>
<level class="para1" eId="section-170-4B-b">
<num>
<ins ukl:ChangeId="d29p14517" ukl:CommentaryRef="c14781961">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p14517" ukl:CommentaryRef="c14781961">in paragraph (b) for the words “7 years” there were substituted the words “2 years”.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-170-4C">
<num>
<ins class="first" ukl:ChangeId="key-764f9c50f8c6a85e921626e2aee54131-1531331959531" ukl:CommentaryRef="key-764f9c50f8c6a85e921626e2aee54131">
<noteRef uk:name="commentary" href="#key-764f9c50f8c6a85e921626e2aee54131" class="commentary"/>
(4C)
</ins>
</num>
<content>
<p>
<mod>
<ins ukl:ChangeId="key-764f9c50f8c6a85e921626e2aee54131-1531331959531" ukl:CommentaryRef="key-764f9c50f8c6a85e921626e2aee54131">In the case of an offence under subsection (1) or (2) above in connection with a prohibition or restriction relating to the importation, exportation or shipment as stores of nuclear material, subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<quotedText>
<ins ukl:ChangeId="key-764f9c50f8c6a85e921626e2aee54131-1531331959531" ukl:CommentaryRef="key-764f9c50f8c6a85e921626e2aee54131">“ 14 years ”</ins>
</quotedText>
<ins class="last" ukl:ChangeId="key-764f9c50f8c6a85e921626e2aee54131-1531331959531" ukl:CommentaryRef="key-764f9c50f8c6a85e921626e2aee54131">.</ins>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-170-5">
<num>(5)</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<level class="para1" eId="section-170-5-a">
<num>(a)</num>
<content>
<p>an offence under this section in connection with a prohibition or restriction; and</p>
</content>
</level>
<level class="para1" eId="section-170-5-b">
<num>(b)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-170-6">
<num>
<ins class="first" ukl:ChangeId="d29p14563" ukl:CommentaryRef="c14781971">
<noteRef uk:name="commentary" href="#c14781971" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p14563" ukl: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.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-170A">
<num>
<noteRef href="#key-f12e8a8af2120143bcd7be3a1c34989e" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
170A
</num>
<heading> Offence of handling goods subject to unpaid excise duty.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-170B">
<num>
<noteRef href="#c14782041" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
170B
</num>
<heading> Offence of taking preparatory steps for evasion of excise duty.</heading>
<subsection eId="section-170B-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-170B-1-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-170B-1-b">
<num>(b)</num>
<content>
<p>on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.</p>
</content>
</level>
</subsection>
<subsection eId="section-170B-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-171">
<num>171</num>
<heading> General provisions as to offences and penalties.</heading>
<subsection eId="section-171-1">
<num>(1)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-171-1-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-171-1-b">
<num>(b)</num>
<content>
<p>any person is convicted in the same proceedings of more than one such offence, contravention or failure,</p>
</content>
</level>
<wrapUp>
<p>that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.</p>
</wrapUp>
</subsection>
<subsection eId="section-171-2">
<num>(2)</num>
<intro>
<p>
In this Act the “
<term refersTo="#term-prescribed-sum" eId="term-prescribed-sum">prescribed sum</term>
”, in relation to the penalty provided for an offence, means—
</p>
</intro>
<level class="para1" eId="section-171-2-a">
<num>(a)</num>
<content>
<p>
if the offence was committed in England
<ins class="first last" ukl:ChangeId="d29p14718" ukl:CommentaryRef="c14782281">
<noteRef uk:name="commentary" href="#c14782281" class="commentary"/>
or Wales
</ins>
, the prescribed sum within the meaning of
<ins class="first last" ukl:ChangeId="d29p14722" ukl:CommentaryRef="c14782291">
<noteRef uk:name="commentary" href="#c14782291" class="commentary"/>
section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="section-171-2-b">
<num>(b)</num>
<content>
<p>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<ins class="first last" ukl:ChangeId="d29p14732" ukl:CommentaryRef="c14782301">
<noteRef uk:name="commentary" href="#c14782301" class="commentary"/>
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)
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="section-171-2-c">
<num>
<ins class="first" ukl:ChangeId="d29p14736" ukl:CommentaryRef="c14782311">
<noteRef uk:name="commentary" href="#c14782311" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p14736" ukl: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);</ins>
</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-171-2A">
<num>
<noteRef href="#c14782321" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2A)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-171-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-171-4">
<num>(4)</num>
<content>
<p>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.</p>
<p>
In this subsection “
<term refersTo="#term-director" eId="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.
</p>
</content>
</subsection>
<subsection eId="section-171-4A">
<num>
<ins class="first" ukl:ChangeId="key-c3e3798194b6bba36f64abb547b8d866-1530474920239" ukl:CommentaryRef="key-c3e3798194b6bba36f64abb547b8d866">
<noteRef uk:name="commentary" href="#key-c3e3798194b6bba36f64abb547b8d866" class="commentary"/>
(4A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-c3e3798194b6bba36f64abb547b8d866-1530474920239" ukl:CommentaryRef="key-c3e3798194b6bba36f64abb547b8d866">Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).</ins>
</p>
</content>
</subsection>
<subsection eId="section-171-5">
<num>(5)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p14777" ukl:CommentaryRef="c14782331">
<noteRef uk:name="commentary" href="#c14782331" class="commentary"/>
or the relevant excise duty point
</ins>
, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced
<ins class="first last" ukl:ChangeId="d29p14781" ukl:CommentaryRef="c14782331">
<noteRef uk:name="commentary" href="#c14782331" class="commentary"/>
or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.
</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-XII-crossheading-miscellaneous">
<heading> Miscellaneous</heading>
<section eId="section-172">
<num>172</num>
<heading> Regulations.</heading>
<subsection eId="section-172-1">
<num>(1)</num>
<content>
<p>Any power to make regulations under this Act shall be exercisable by statutory instrument.</p>
</content>
</subsection>
<subsection eId="section-172-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-172-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-173">
<num>173</num>
<heading> Directions.</heading>
<content>
<p>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.</p>
</content>
</section>
<section eId="section-174">
<num>174</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c14782351" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-175">
<num>175</num>
<heading> Scotland—special provisions.</heading>
<subsection eId="section-175-1">
<num>(1)</num>
<intro>
<p>In the application of this Act to Scotland—</p>
</intro>
<level class="para1" eId="section-175-1-a">
<num>(a)</num>
<content>
<p>any reference to costs shall be construed as a reference to expenses;</p>
</content>
</level>
<level class="para1" eId="section-175-1-b">
<num>(b)</num>
<content>
<p>any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;</p>
</content>
</level>
<level class="para1" eId="section-175-1-c">
<num>(c)</num>
<content>
<p>any reference to a plaintiff shall be construed as a reference to a pursuer;</p>
</content>
</level>
<level class="para1" eId="section-175-1-d">
<num>(d)</num>
<content>
<p>any reference to a magistrates’ court shall be construed as a reference to the sheriff court.</p>
</content>
</level>
</subsection>
<subsection eId="section-175-2">
<num>
(2)
<noteRef href="#c14782361" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p> </p>
</content>
</subsection>
</section>
<section eId="section-176">
<num>
<noteRef href="#key-663981638de2462cc40543c5f4a07852" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
176
</num>
<heading> Game licences. S.R. & O. 1908/844.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-177">
<num>177</num>
<heading> Consequential amendments, repeals and saving and transitional provisions.</heading>
<subsection eId="section-177-1">
<num>(1)</num>
<content>
<p>The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.</p>
</content>
</subsection>
<subsection eId="section-177-2">
<num>(2)</num>
<content>
<p> </p>
</content>
</subsection>
<subsection eId="section-177-3">
<num>
<noteRef href="#c14782391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.</p>
</content>
</subsection>
<subsection eId="section-177-4">
<num>(4)</num>
<content>
<p>The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.</p>
</content>
</subsection>
<subsection eId="section-177-5">
<num>(5)</num>
<content>
<p>
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
<noteRef href="#c14782411" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</p>
</content>
</subsection>
</section>
<section eId="section-178">
<num>178</num>
<heading> Citation and commencement.</heading>
<subsection eId="section-178-1">
<num>(1)</num>
<content>
<p>This Act may be cited as the Customs and Excise Management Act 1979.</p>
</content>
</subsection>
<subsection eId="section-178-2">
<num>(2)</num>
<content>
<p>
This Act, the
<noteRef href="#c14782471" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Customs and Excise Duties (General Reliefs) Act 1979, the
<noteRef href="#c14782481" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Alcoholic Liquor Duties Act 1979, the
<noteRef href="#c14782491" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Hydrocarbon Oil Duties Act 1979
<noteRef href="#c14782501" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
and the
<noteRef href="#c14782511" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.
</p>
</content>
</subsection>
<subsection eId="section-178-3">
<num>(3)</num>
<content>
<p>This Act shall come into operation on 1st April 1979.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>