http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2014-09-26Customs 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 Participation2014-09-26 Part XII General and Miscellaneous General offences Untrue declarations, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> <CommentaryRef Ref="c14781741"/>1671If any person either knowingly or recklessly—amakes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; orbmakes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.2Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—aon summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.3If any person—amakes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; orbmakes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of level 4 on the standard scale.4Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.5An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly. Counterfeiting documents, etc. <CommentaryRef Ref="c14781801"/>1681If any person—acounterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; orbknowingly accepts, receives or uses any such document so counterfeited or falsified; orcalters any such document after it is officially issued; ordcounterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,he shall be guilty of an offence under this section and may be detained.2A person guilty of an offence under this section shall be liable—aon summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both. False scales, etc.169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for fraudulent evasion of duty, etc.1701Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—aknowingly acquires possession of any of the following goods, that is to say—igoods which have been unlawfully removed from a warehouse or Queen’s warehouse;iigoods which are chargeable with a duty which has not been paid;iiigoods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; orbis in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.2Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—aof any duty chargeable on the goods;bof any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; orcof any provision of the Customs and Excise Acts 1979 applicable to the goods,he shall be guilty of an offence under this section and may be detained.3Subject to subsection (4), (4A) , (4AA), (4B) or (4C) below, a person guilty of an offence under this section shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.4In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.4AIn the case of—aan offence under subsection (1) or (2) 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, or bany 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, orc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .subsection (3)(b) above shall have effect as if for the words “imprisonment for a term not exceeding 7 years” there were substituted the words “ imprisonment for life ” .4AAIn the case of an offence under subsection (1) or (2) above 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 ”.4BIn the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–afor paragraph (a) there were substituted the following—aon summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both; andbin paragraph (b) for the words “7 years” there were substituted the words “2 years”.4CIn 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 ”.5In any case where a person would, apart from this subsection, be guilty of—aan offence under this section in connection with a prohibition or restriction; andba corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,he shall not be guilty of the offence mentioned in paragraph (a) of this subsection. 6Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture. Offence of handling goods subject to unpaid excise duty.170A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offence of taking preparatory steps for evasion of excise duty.170B1If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; andbon conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.2Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture. General provisions as to offences and penalties.1711Where—aby any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; andbany person is convicted in the same proceedings of more than one such offence, contravention or failure,that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.2In this Act the “prescribed sum”, in relation to the penalty provided for an offence, means—aif the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);bif the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);cif the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.4Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.In this subsection “director”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.4ASubsection (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).5Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the relevant time specified in section 43 above or the relevant excise duty point, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.S. 167 excluded (E.W.S.) by Film Levy Finance Act 1981 (c. 16, SIF 45A), s. 7(5)S. 167 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(c)S. 167 restricted (1.6.1997) by 1994 c. 9, ss. 12A, 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2s. 167(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg. 12.Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6S. 167(5) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 5; S.I. 1997/1305, art. 2S. 168 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(d)S. 168(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg.12.S. 170(3): words substituted (15.11.1996) by S.I. 1996/2686, reg. 4(2)(a)Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)1971 c. 38. S. 170A applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2S. 170B wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 7(a)Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 178Words in s. 171(2)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(5)S. 171(2)(c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 7(b)S. 171(2A) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch 1, Pt. XIV Gp. 2.Words in s. 171(5) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 9(a)(b); S.I. 1992/3104, art. 2(1).Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(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. 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)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)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) 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. 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. 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. 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. 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)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)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 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(3)(b) modified (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 10(6)S. 170 applied (9.3.2009) by The Fluorinated Greenhouse Gases Regulations 2009 (S.I. 2009/261), reg. 17S. 170(3)(b) modified (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 42S. 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)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)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. 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), 12S. 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 (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 (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. 170(3)(b) modified (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 17(4)S. 170(3)(b) modified (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 17(5)S. 170(3)(b) modified (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 12(4)S. 170(3)(b) modified (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 12(5)S. 170(4AA) inserted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(5)(d), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)Word in s. 170(4A)(a) inserted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(5)(b), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)Word in s. 170(3) inserted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(5)(a), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)S. 170(4A)(c) and word omitted (14.7.2014) by virtue of Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(5)(c), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)Words in s. 170(4A)(a) substituted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(4)(a), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)Words in s. 170(4A) substituted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(4)(b), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)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. 170(3)(b) modified (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 11(4)S. 170(3)(b) modified (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 11(5)
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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Part XII
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<Title> General and Miscellaneous</Title>
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<Title> General offences</Title>
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Untrue declarations,
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167
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<Text>If any person either knowingly or recklessly—</Text>
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<Text>makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or</Text>
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<Pnumber>b</Pnumber>
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<Text>makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,</Text>
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<Text>being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.</Text>
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a
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<Text>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
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</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/3/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/3/b" id="section-167-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.</Text>
</P3para>
</P3>
<Text>
being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p14269" CommentaryRef="c14781781">level 4 on the standard scale</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/4/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/4" id="section-167-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/167/5/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/5" id="section-167-5">
<Pnumber>
<Addition ChangeId="d29p14279" CommentaryRef="c14781791">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p14279" CommentaryRef="c14781791">An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-12" RestrictStartDate="2005-04-18">
<Title>
Counterfeiting documents, etc.
<CommentaryRef Ref="c14781801"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168" id="section-168">
<Pnumber>
<CommentaryRef Ref="key-6d9d52421d2436cabd2901112cb93c1b"/>
168
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1" id="section-168-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/a" id="section-168-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/b" id="section-168-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>knowingly accepts, receives or uses any such document so counterfeited or falsified; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/c/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/c" id="section-168-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>alters any such document after it is officially issued; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/1/d/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/1/d" id="section-168-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,</Text>
</P3para>
</P3>
<Text>he shall be guilty of an offence under this section and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2" id="section-168-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A person guilty of an offence under this section shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/a" id="section-168-2-a">
<Pnumber>
<CommentaryRef Ref="c14781811"/>
a
</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/168/2/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/b" id="section-168-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-18">
<Title> False scales, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/169/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/169" id="section-169">
<Pnumber>
<CommentaryRef Ref="key-371a8e80e66e78c12d789115f76a2806"/>
169
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-12" RestrictStartDate="2014-09-26" RestrictExtent="E+W+S+N.I.">
<Title> Penalty for fraudulent evasion of duty, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170" id="section-170">
<Pnumber>
<CommentaryRef Ref="key-89ed2899ae6959b05a718c9f71a5946f"/>
<CommentaryRef Ref="key-0d0fd329b16c736812850fc9ccb45943"/>
<CommentaryRef Ref="key-00976786f91b6d7b845cafa493125e9e"/>
170
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1" id="section-170-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a" id="section-170-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>knowingly acquires possession of any of the following goods, that is to say—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/i/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a/i" id="section-170-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>goods which have been unlawfully removed from a warehouse or Queen’s warehouse;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/ii/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a/ii" id="section-170-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>goods which are chargeable with a duty which has not been paid;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/a/iii/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/a/iii" id="section-170-1-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/1/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/1/b" id="section-170-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,</Text>
</P3para>
</P3>
<Text>and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2" RestrictEndDate="2020-12-31" id="section-170-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2/a" id="section-170-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of any duty chargeable on the goods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2/b" id="section-170-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2/c/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/2/c" RestrictEndDate="2020-12-31" id="section-170-2-c" RestrictExtent="E+W+S+N.I.">
<Pnumber>c</Pnumber>
<P3para>
<Text>of any provision of the Customs and Excise Acts 1979 applicable to the goods,</Text>
</P3para>
</P3>
<Text>he shall be guilty of an offence under this section and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/3/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3" RestrictEndDate="2016-05-06" id="section-170-3" RestrictStartDate="2014-09-26" RestrictExtent="E+W+S+N.I.">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Subject to subsection
<Addition ChangeId="d29p14481" CommentaryRef="c14781921">(4), (4A) </Addition>
<Addition ChangeId="d29p14481" CommentaryRef="c14781921">
<Substitution ChangeId="key-1362c884f68995412125056f9747a626-1531332005123" CommentaryRef="key-1362c884f68995412125056f9747a626">, </Substitution>
</Addition>
<Addition ChangeId="d29p14481" CommentaryRef="c14781921">
<Substitution ChangeId="key-1362c884f68995412125056f9747a626-1531332005123" CommentaryRef="key-1362c884f68995412125056f9747a626">
<Addition ChangeId="key-163ef2cf53e04b07a8377e7696970106-1531602801779" CommentaryRef="key-163ef2cf53e04b07a8377e7696970106">(4AA),</Addition>
</Substitution>
</Addition>
<Addition ChangeId="d29p14481" CommentaryRef="c14781921">
<Substitution ChangeId="key-1362c884f68995412125056f9747a626-1531332005123" CommentaryRef="key-1362c884f68995412125056f9747a626"> (4B) or (4C) </Substitution>
</Addition>
below, a person guilty of an offence under this section shall be liable—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/3/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3/a" id="section-170-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/3/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/3/b" RestrictEndDate="2016-05-06" id="section-170-3-b" RestrictStartDate="2014-09-26" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-5f3562432be8bd7bd1c11e79fc3c19e9"/>
<CommentaryRef Ref="key-78a252268469938d90debc4a278719b2"/>
<CommentaryRef Ref="key-3e47354b7558cc4f47af994df89fa606"/>
<CommentaryRef Ref="key-3d49fa31dfddbc967c167636170872ff"/>
<CommentaryRef Ref="key-816bd899fda70126d261077747fb8cef"/>
<CommentaryRef Ref="key-01002cb6ef7cb74caff6fabcc450f430"/>
<CommentaryRef Ref="key-b62a9171aa0a18724334b08ed71a7e98"/>
<CommentaryRef Ref="key-455b04e5eca105279431da5c4e94fc0c"/>
<CommentaryRef Ref="key-58a730d2018702bfbf66731ab0bf5c5f"/>
<CommentaryRef Ref="key-e60dc7f715d1b052f20bd361e158bda1"/>
<CommentaryRef Ref="key-919398800943c9ce76d1a21063f3c967"/>
<CommentaryRef Ref="key-1c469cf58b2ca6da6afcb1d8bc0c2521"/>
<CommentaryRef Ref="key-2937cc45ec2674092ff1f0c34e89a5e9"/>
<CommentaryRef Ref="key-eb296cc42067af2e4257f7af48c889bd"/>
<CommentaryRef Ref="key-d903f59e3c71ef2cfb2a5a0a8a1b1538"/>
<CommentaryRef Ref="key-336341614c604d84d09dde5192e747cd"/>
<CommentaryRef Ref="key-91c0d320dfdedd6d33e5a8c3e2bbd034"/>
<CommentaryRef Ref="key-e3108b4461e37e5694abc44e6636e34b"/>
<CommentaryRef Ref="key-d6b0ccbee682f98759001a81ea195ef5"/>
<CommentaryRef Ref="key-0c9897ff6f84f9f205d057259c358e62"/>
<CommentaryRef Ref="key-5e96cf689f4f13cea7cb1edd04f1a6e9"/>
b
</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p14497" CommentaryRef="c14781931">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4" id="section-170-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the
<CommentaryRef Ref="c14781941"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4A/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4A" id="section-170-4A">
<Pnumber>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">4A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">In the case of—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4A/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4A/a" id="section-170-4A-a">
<Pnumber>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">an offence under </Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Substitution ChangeId="key-58bb85377d43cb6ded4a942881967bfe-1531603160818" CommentaryRef="key-58bb85377d43cb6ded4a942881967bfe">subsection (1) or (2)</Substitution>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760"> 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, </Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Addition ChangeId="key-9ba095073e2e58c2f4cdf1c14bf34dce-1531602648519" CommentaryRef="key-9ba095073e2e58c2f4cdf1c14bf34dce">or</Addition>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4A/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4A/b" id="section-170-4A-b">
<Pnumber>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" 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 </Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Repeal ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673622" CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" RetainText="true" SubstitutionRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623">Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)</Repeal>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Addition ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623" CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79">Article 45(1)(a), </Addition>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Addition ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623" CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79">
<Addition ChangeId="key-dd87284d3473cfc7954ca98269a2fa20-1530476617088" CommentaryRef="key-dd87284d3473cfc7954ca98269a2fa20" Extent="N.I."> , (aa)</Addition>
</Addition>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Addition ChangeId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623" CommentaryRef="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79"> (b), (c), (d), (e) or (g) or (2)(a)</Addition>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760"> of the Firearms (Northern Ireland) Order </Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Repeal ChangeId="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787448" CommentaryRef="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" RetainText="true" SubstitutionRef="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787449">1981</Repeal>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Addition ChangeId="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787449" CommentaryRef="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e">2004</Addition>
</Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4A/c/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4A/c" id="section-170-4A-c">
<Pnumber>
<CommentaryRef Ref="key-1a494a9367baf5c7e148a3e396a397a8"/>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Substitution>
</Text>
</P3para>
</P3>
</P2para>
<P2para>
<Text>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">subsection (3)(b) above shall have effect </Substitution>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Substitution ChangeId="key-327d6f306c674c97c45349820c68d262-1531605405990" CommentaryRef="key-327d6f306c674c97c45349820c68d262">as if for the words “imprisonment for a term not exceeding 7 years” there were substituted the words </Substitution>
</Substitution>
<InlineAmendment>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760">
<Substitution ChangeId="key-327d6f306c674c97c45349820c68d262-1531605405990" CommentaryRef="key-327d6f306c674c97c45349820c68d262">“ imprisonment for life ”</Substitution>
</Substitution>
</InlineAmendment>
<Substitution ChangeId="key-e0700c616dbeb220b115ee5e95f99760-1506935714817" CommentaryRef="key-e0700c616dbeb220b115ee5e95f99760"> .</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4AA/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4AA" id="section-170-4AA">
<Pnumber>
<Addition ChangeId="key-0660ed088676f0a8f5398357bf6397d0-1531604609764" CommentaryRef="key-0660ed088676f0a8f5398357bf6397d0">4AA</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-0660ed088676f0a8f5398357bf6397d0-1531604609764" CommentaryRef="key-0660ed088676f0a8f5398357bf6397d0">In the case of an offence under subsection (1) or (2) above 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 </Addition>
<InlineAmendment>
<Addition ChangeId="key-0660ed088676f0a8f5398357bf6397d0-1531604609764" CommentaryRef="key-0660ed088676f0a8f5398357bf6397d0">“ 10 years ”</Addition>
</InlineAmendment>
<Addition ChangeId="key-0660ed088676f0a8f5398357bf6397d0-1531604609764" CommentaryRef="key-0660ed088676f0a8f5398357bf6397d0">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4AAn1/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4AAn1" id="section-170-4AAn1">
<Pnumber>4B</Pnumber>
<P2para>
<Text>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–</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4B/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4B/a" id="section-170-4B-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for paragraph (a) there were substituted the following—</Text>
</P3para>
</P3>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both;</Text>
</P3para>
</P3>
</BlockAmendment>
<Text> and</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4B/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4B/b" id="section-170-4B-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (b) for the words “7 years” there were substituted the words “2 years”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4B/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4B" id="section-170-4B">
<Pnumber>
<Substitution ChangeId="M_F_bf87b22d-69b7-4c49-dd76-e24105aa36f5-1531603784221" CommentaryRef="M_F_bf87b22d-69b7-4c49-dd76-e24105aa36f5">4C</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="M_F_bf87b22d-69b7-4c49-dd76-e24105aa36f5-1531603784221" CommentaryRef="M_F_bf87b22d-69b7-4c49-dd76-e24105aa36f5">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 ”.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/4C/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4C" id="section-170-4C">
<Pnumber>5</Pnumber>
<P2para>
<Text>In any case where a person would, apart from this subsection, be guilty of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/5/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/5/a" id="section-170-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an offence under this section in connection with a prohibition or restriction; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/5/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/5/b" id="section-170-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</Text>
</P3para>
</P3>
</P2para>
<P2para>
<Text>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection. </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170/6/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/6" id="section-170-6">
<Pnumber>
<Substitution ChangeId="M_F_4fcba1b2-c928-4e1a-9bfc-c4d39b04d86c-1531604193491" CommentaryRef="M_F_4fcba1b2-c928-4e1a-9bfc-c4d39b04d86c">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="M_F_4fcba1b2-c928-4e1a-9bfc-c4d39b04d86c-1531604193491" CommentaryRef="M_F_4fcba1b2-c928-4e1a-9bfc-c4d39b04d86c">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.</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01">
<Title> Offence of handling goods subject to unpaid excise duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A" id="section-170A">
<Pnumber>
<CommentaryRef Ref="key-f12e8a8af2120143bcd7be3a1c34989e"/>
<CommentaryRef Ref="key-b400a2f279c3ae74ba3db2190f9d5b57"/>
<CommentaryRef Ref="c14782001"/>
170A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-12" RestrictStartDate="1993-06-01" RestrictExtent="E+W+S+N.I.">
<Title> Offence of taking preparatory steps for evasion of excise duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B" id="section-170B">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c14782041"/>
170B
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/1" id="section-170B-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/1/a" id="section-170B-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/1/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/1/b" id="section-170B-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/2/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B/2" id="section-170B-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="2005-04-18" RestrictExtent="E+W+S+N.I.">
<Title> General provisions as to offences and penalties.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171" id="section-171">
<Pnumber>171</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/1" id="section-171-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/1/a" id="section-171-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>by any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/1/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/1/b" id="section-171-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any person is convicted in the same proceedings of more than one such offence, contravention or failure,</Text>
</P3para>
</P3>
<Text>that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2" RestrictEndDate="2022-12-28" id="section-171-2" RestrictExtent="E+W+S+N.I.">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act the “
<Term id="term-prescribed-sum">prescribed sum</Term>
”, in relation to the penalty provided for an offence, means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/a/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/a" id="section-171-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
if the offence was committed in England
<Addition ChangeId="d29p14718" CommentaryRef="c14782281">or Wales</Addition>
, the prescribed sum within the meaning of
<Addition ChangeId="d29p14722" CommentaryRef="c14782291">section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/b/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/b" id="section-171-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<Addition ChangeId="d29p14732" CommentaryRef="c14782301">subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2/c/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2/c" id="section-171-2-c">
<Pnumber>
<Addition ChangeId="d29p14736" CommentaryRef="c14782311">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14736" CommentaryRef="c14782311">if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);</Addition>
</Text>
</P3para>
</P3>
<Text>and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/2A/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/2A" id="section-171-2A">
<Pnumber>
<CommentaryRef Ref="c14782321"/>
2A
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/3/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/3" id="section-171-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/4/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4" RestrictEndDate="2020-12-31" id="section-171-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.</Text>
</P2para>
<P2para>
<Text>
In this subsection “
<Term id="term-director">director</Term>
”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/4A/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4A" id="section-171-4A">
<Pnumber>
<Addition ChangeId="key-c3e3798194b6bba36f64abb547b8d866-1530474920239" CommentaryRef="key-c3e3798194b6bba36f64abb547b8d866">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c3e3798194b6bba36f64abb547b8d866-1530474920239" 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).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/171/5/2014-09-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/5" RestrictEndDate="2020-12-31" id="section-171-5" RestrictExtent="E+W+S+N.I.">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the relevant time specified in section 43 above
<Addition ChangeId="d29p14777" CommentaryRef="c14782331">or the relevant excise duty point</Addition>
, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced
<Addition ChangeId="d29p14781" CommentaryRef="c14782331">or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14781741" Type="C">
<Para>
<Text>
<CitationSubRef id="c03917" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" SectionRef="section-167">S. 167</CitationSubRef>
excluded (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/16" id="c03918" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Film Levy Finance Act 1981">Film Levy Finance Act 1981 (c. 16, SIF 45A)</Citation>
,
<CitationSubRef id="c03919" URI="http://www.legislation.gov.uk/id/ukpga/1981/16/section/7/5" Operative="true" CitationRef="c03918" SectionRef="section-7-5">s. 7(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781751" Type="C">
<Para>
<Text>
<CitationSubRef id="c03920" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" SectionRef="section-167">S. 167</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c03921" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c03922" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6" Operative="true" CitationRef="c03921" SectionRef="section-10-6">s. 10(6)</CitationSubRef>
(
<Emphasis>c</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781761" Type="C">
<Para>
<Text>
<CitationSubRef id="c03923" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" SectionRef="section-167">S. 167</CitationSubRef>
restricted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c03924" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c03925" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A" Operative="true" CitationRef="c03924" SectionRef="section-12A">ss. 12A</CitationSubRef>
,
<CitationSubRef id="c03926" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B" CitationRef="c03924" SectionRef="section-12B">12B</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c03927" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c03928" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c03927" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c03929" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1" Operative="true" CitationRef="c03927" SectionRef="schedule-6-paragraph-1-1">Sch. 6 para. 1(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c03930" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c03931" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c03930" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781771" Type="C">
<Para>
<Text>
<CitationSubRef id="c03932" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2/a" SectionRef="section-167-2-a">s. 167(2)(a)</CitationSubRef>
modified (1.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2790" id="c03933" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2790">S.I. 1992/2790</Citation>
,
<CitationSubRef id="c03934" URI="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12" Operative="true" CitationRef="c03933" SectionRef="regulation-12">reg. 12</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781781" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03935" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03936" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c03935" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c03937" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c03935" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c03938" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c03939" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c03938" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c03940" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c03938" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c03941" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14781791" Type="F">
<Para>
<Text>
<CitationSubRef id="c03942" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/5" SectionRef="section-167-5">S. 167(5)</CitationSubRef>
inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c03943" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c03944" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c03943" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c03945" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/5" Operative="true" CitationRef="c03943" SectionRef="schedule-6-paragraph-5">Sch. 6 para. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c03946" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c03947" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c03946" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781801" Type="C">
<Para>
<Text>
<CitationSubRef id="c03948" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168" SectionRef="section-168">S. 168</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c03949" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c03950" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6" Operative="true" CitationRef="c03949" SectionRef="section-10-6">s. 10(6)</CitationSubRef>
(
<Emphasis>d</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14781811" Type="C">
<Para>
<Text>
<CitationSubRef id="c03951" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/a" SectionRef="section-168-2-a">S. 168(2)(a)</CitationSubRef>
modified (1.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2790" id="c03952" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2790">S.I. 1992/2790</Citation>
,
<CitationSubRef id="c03953" URI="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12" Operative="true" CitationRef="c03952" SectionRef="regulation-12">reg.12</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781921" Type="F">
<Para>
<Text>
S. 170(3): words substituted (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2686" id="c03962" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2686">S.I. 1996/2686</Citation>
,
<CitationSubRef id="c03963" CitationRef="c03962" URI="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/2/a" Operative="true" SectionRef="regulation-4-2-a">reg. 4(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781931" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03964" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03965" CitationRef="c03964" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6" Operative="true" SectionRef="section-12-1-a-6">s. 12(1)(a)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781941" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/38" id="c03966" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="38">1971 c. 38</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782001" Type="C">
<Para>
<Text>
S. 170A applied (with modifications) (17.3.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/426" id="c03987" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="426">S.I. 2000/426</Citation>
,
<CitationSubRef id="c03988" CitationRef="c03987" URI="http://www.legislation.gov.uk/id/uksi/2000/426/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c03989" CitationRef="c03987" URI="http://www.legislation.gov.uk/id/uksi/2000/426/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782041" Type="F">
<Para>
<Text>
<CitationSubRef id="c04014" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B" SectionRef="section-170B">S. 170B</CitationSubRef>
wholly in force (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04015" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48">1992 c. 48</Citation>
,
<CitationSubRef id="c04016" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" CitationRef="c04015" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c04017" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8" Operative="true" CitationRef="c04015" SectionRef="schedule-2-paragraph-8">Sch. 2 para. 8</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1341" id="c04018" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1341">S.I. 1993/1341</Citation>
,
<CitationSubRef id="c04019" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2" CitationRef="c04018" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c04020" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule" Operative="true" CitationRef="c04018" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782281" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c04021" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 7(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782291" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c04022" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Magistrates' Courts Act 1980">Magistrates' Courts Act 1980 (c. 43, SIF 82)</Citation>
,
<CitationSubRef id="c04023" CitationRef="c04022" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154" SectionRef="section-154">s. 154</CitationSubRef>
,
<CitationSubRef id="c04024" CitationRef="c04022" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/178" Operative="true" SectionRef="schedule-7-paragraph-178">Sch. 7 para. 178</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782301" Type="F">
<Para>
<Text>
Words in s. 171(2)(b) substituted (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c04026" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
,
<CitationSubRef id="c04027" CitationRef="c04026" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" SectionRef="section-5">ss. 5</CitationSubRef>
,
<CitationSubRef id="c04028" CitationRef="c04026" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" SectionRef="section-7-2">7(2)</CitationSubRef>
,
<CitationSubRef id="c04029" CitationRef="c04026" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/5" Operative="true" SectionRef="schedule-4-paragraph-18-5">Sch. 4 para. 18(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782311" Type="F">
<Para>
<Text>
S. 171(2)(
<Emphasis>c</Emphasis>
) inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c04031" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 7(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14782321" Type="F">
<Para>
<Text>
S. 171(2A) repealed (5.11.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/50" id="c04033" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="50">1993 c. 50</Citation>
,
<CitationSubRef id="c04034" CitationRef="c04033" URI="http://www.legislation.gov.uk/id/ukpga/1993/50/section/1/1" SectionRef="section-1-1">s. 1(1)</CitationSubRef>
,
<CitationSubRef id="c04035" CitationRef="c04033" URI="http://www.legislation.gov.uk/id/ukpga/1993/50/schedule/1" Operative="true" SectionRef="schedule-1">Sch 1</CitationSubRef>
,
<CitationSubRef id="c04036" CitationRef="c04033" URI="http://www.legislation.gov.uk/id/ukpga/1993/50/part/XIV" SectionRef="part-XIV">Pt. XIV</CitationSubRef>
Gp. 2.
</Text>
</Para>
</Commentary>
<Commentary id="c14782331" Type="F">
<Para>
<Text>
Words in s. 171(5) inserted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04038" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c04039" CitationRef="c04038" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c04040" CitationRef="c04038" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/9/a/b" Operative="true" SectionRef="schedule-2-paragraph-9-a-b">Sch. 2 para. 9(a)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="c04041" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="c04042" CitationRef="c04041" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781291" Type="C">
<Para>
<Text>
<CitationSubRef id="c04064" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" SectionRef="part-XII">Pt. XII</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04065" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef id="c04066" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" CitationRef="c04065" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b400a2f279c3ae74ba3db2190f9d5b57" Type="C">
<Para>
<Text>
S. 170A applied (with modifications) (24.11.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2758" id="cpw976ip2-00008" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2758" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</Citation>
,
<CitationSubRef id="cpw976ip2-00009" CitationRef="cpw976ip2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpw976ip2-00010" CitationRef="cpw976ip2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/3" SectionRef="article-3">3</CitationSubRef>
,
<CitationSubRef id="cpw976ip2-00011" CitationRef="cpw976ip2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e0700c616dbeb220b115ee5e95f99760" Type="F">
<Para>
<Text>
S. 170(4A) substituted (22.1.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/44" id="cpw9s9xh2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2003" Number="44" Title="Criminal Justice Act 2003">Criminal Justice Act 2003 (c. 44)</Citation>
,
<CitationSubRef id="cpw9s9xh2-00009" CitationRef="cpw9s9xh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/4" SectionRef="section-293-4" Operative="true">ss. 293(4)</CitationSubRef>
,
<CitationSubRef id="cpw9s9xh2-00010" CitationRef="cpw9s9xh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3" SectionRef="section-336-3">336(3)</CitationSubRef>
,
<CitationSubRef id="cpw9s9xh2-00011" CitationRef="cpw9s9xh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4" SectionRef="section-336-4">(4)</CitationSubRef>
(with
<CitationSubRef id="cpw9s9xh2-00012" CitationRef="cpw9s9xh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5" SectionRef="section-293-5">s. 293(5)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/81" id="cpw9s9xh2-00013" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="81" Title="The Criminal Justice Act 2003 (Commencement No. 2 and Saving Provisions) Order 2004">S.I. 2004/81</Citation>
,
<CitationSubRef id="cpw9s9xh2-00014" CitationRef="cpw9s9xh2-00013" URI="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
<CitationSubRef id="cpw9s9xh2-00015" CitationRef="cpw9s9xh2-00013" URI="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b" SectionRef="article-3-2-b">(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5f3562432be8bd7bd1c11e79fc3c19e9" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (1.5.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2764" id="cpwb8jm32-00043" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2764" Title="Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</Citation>
,
<CitationSubRef id="cpwb8jm32-00044" CitationRef="cpwb8jm32-00043" URI="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpwb8jm32-00045" CitationRef="cpwb8jm32-00043" URI="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/6" SectionRef="article-21-6" Operative="true">21(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" Type="F">
<Para>
<Text>
Words in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/702" id="d12e5" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="702" Title="The Firearms (Northern Ireland) Order 2004">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</Citation>
,
<CitationSubRef id="cc00028" CitationRef="d12e5" URI="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="cc00029" CitationRef="d12e5" URI="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/5" Operative="true" SectionRef="schedule-7-paragraph-5">Sch. 7 para. 5</CitationSubRef>
(with
<CitationSubRef id="cc00030" CitationRef="d12e5" URI="http://www.legislation.gov.uk/id/uksi/2004/702/article/81" SectionRef="article-81">art. 81</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/4" id="d12e18" Class="NorthernIrelandStatutoryRule" Year="2005" Number="4">S.R. 2005/4</Citation>
,
<CitationSubRef id="cc00032" CitationRef="d12e18" URI="http://www.legislation.gov.uk/id/nisr/2005/4/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
(with
<CitationSubRef id="cc00033" CitationRef="d12e18" URI="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" UpTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" Type="group" StartSectionRef="article-4" EndSectionRef="article-7">arts. 4-7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" Type="F">
<Para>
<Text>
Word in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/702" id="d39e5" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="702" Title="The Firearms (Northern Ireland) Order 2004">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</Citation>
,
<CitationSubRef id="cc00036" CitationRef="d39e5" URI="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3" SectionRef="article-1-3">art. 1(3)</CitationSubRef>
,
<CitationSubRef id="cc00037" CitationRef="d39e5" URI="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/5" Operative="true" SectionRef="schedule-7-paragraph-5">Sch. 7 para. 5</CitationSubRef>
(with
<CitationSubRef id="cc00038" CitationRef="d39e5" URI="http://www.legislation.gov.uk/id/uksi/2004/702/article/81" SectionRef="article-81">art. 81</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2005/4" id="d39e18" Class="NorthernIrelandStatutoryRule" Year="2005" Number="4">S.R. 2005/4</Citation>
,
<CitationSubRef id="cc111811058969" CitationRef="d39e18" URI="http://www.legislation.gov.uk/id/nisr/2005/4/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
(with
<CitationSubRef id="cc199951286588" CitationRef="d39e18" URI="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" UpTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" Type="group" StartSectionRef="article-4" EndSectionRef="article-7">arts. 4-7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-33d97a7a7ebe81d71f4a8e6f6b64fcad" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-167" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167" id="c0mhwxgz3-00375">S. 167</CitationSubRef>
excluded (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005" id="c0mhwxgz3-00376">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" CitationRef="c0mhwxgz3-00376" id="c0mhwxgz3-00377">s. 53(1)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-2-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/6" CitationRef="c0mhwxgz3-00376" Operative="true" id="c0mhwxgz3-00378">Sch. 2 para. 6</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="c0mhwxgz3-00379">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d" CitationRef="c0mhwxgz3-00379" id="c0mhwxgz3-00380">art. 2(2)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6d9d52421d2436cabd2901112cb93c1b" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-168" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168" id="c0mhwxgz3-00386">S. 168</CitationSubRef>
excluded (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005" id="c0mhwxgz3-00387">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" CitationRef="c0mhwxgz3-00387" id="c0mhwxgz3-00388">s. 53(1)</CitationSubRef>
,
<CitationSubRef SectionRef="schedule-2-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/6" CitationRef="c0mhwxgz3-00387" Operative="true" id="c0mhwxgz3-00389">Sch. 2 para. 6</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="c0mhwxgz3-00390">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d" CitationRef="c0mhwxgz3-00390" id="c0mhwxgz3-00391">art. 2(2)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-371a8e80e66e78c12d789115f76a2806" Type="F">
<Para>
<Text>
S. 169 repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0pkclwb3-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0pkclwb3-00007" CitationRef="c0pkclwb3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/viii" SectionRef="section-52-1-a-viii">ss. 52(1)(a)(viii)</CitationSubRef>
,
<CitationSubRef id="c0pkclwb3-00008" CitationRef="c0pkclwb3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">53(1)</CitationSubRef>
,
<CitationSubRef id="c0pkclwb3-00009" CitationRef="c0pkclwb3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" SectionRef="schedule-5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0pkclwb3-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0pkclwb3-00011" CitationRef="c0pkclwb3-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i" SectionRef="article-2-2-i">art. 2(2)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c3e3798194b6bba36f64abb547b8d866" Type="F">
<Para>
<Text>
<CitationSubRef id="c0pkfh913-00006" SectionRef="section-171-4A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4A">S. 171(4A)</CitationSubRef>
inserted (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0pkfh913-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0pkfh913-00008" CitationRef="c0pkfh913-00007" SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c0pkfh913-00009" CitationRef="c0pkfh913-00007" SectionRef="schedule-4-paragraph-28" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/28" Operative="true">Sch. 4 para. 28</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0pkfh913-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0pkfh913-00011" CitationRef="c0pkfh913-00010" SectionRef="article-2-2-h" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd87284d3473cfc7954ca98269a2fa20" Type="F">
<Para>
<Text>
Word in s. 170(4A)(b) inserted (N.I.) (20.9.2005) by
<Citation URI="http://www.legislation.gov.uk/id/nisi/2005/1966" id="c0plf7z43-00007" Class="NorthernIrelandOrderInCouncil" Year="2005" Number="1966" Title="The Firearms (Amendment) (Northern Ireland) Order 2005">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</Citation>
,
<CitationSubRef id="c0plf7z43-00008" CitationRef="c0plf7z43-00007" URI="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="c0plf7z43-00009" CitationRef="c0plf7z43-00007" URI="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/c" SectionRef="article-3-4-c" Operative="true">3(4)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-78a252268469938d90debc4a278719b2" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (1.10.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/1846" id="c0qz2yvr3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="1846" Title="The Export of Radioactive Sources (Control) Order 2006">The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846)</Citation>
,
<CitationSubRef id="c0qz2yvr3-00017" CitationRef="c0qz2yvr3-00016" URI="http://www.legislation.gov.uk/id/uksi/2006/1846/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c0qz2yvr3-00018" CitationRef="c0qz2yvr3-00016" URI="http://www.legislation.gov.uk/id/uksi/2006/1846/article/12/4" SectionRef="article-12-4" Operative="true">12(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3e47354b7558cc4f47af994df89fa606" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (27.4.2007) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/1334" id="c0r1r24w3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="1334" Title="The Export Control (North Korea) Order 2007">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</Citation>
,
<CitationSubRef id="c0r1r24w3-00017" CitationRef="c0r1r24w3-00016" URI="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0r1r24w3-00018" CitationRef="c0r1r24w3-00016" URI="http://www.legislation.gov.uk/id/uksi/2007/1334/article/6/6" SectionRef="article-6-6" Operative="true">6(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3d49fa31dfddbc967c167636170872ff" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (26.5.2007) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/1526" id="c0z6134l3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="1526" Title="The Export Control (Iran) Order 2007">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</Citation>
,
<CitationSubRef id="c0z6134l3-00017" CitationRef="c0z6134l3-00016" URI="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0z6134l3-00018" CitationRef="c0z6134l3-00016" URI="http://www.legislation.gov.uk/id/uksi/2007/1526/article/5/6" SectionRef="article-5-6" Operative="true">5(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-89ed2899ae6959b05a718c9f71a5946f" Type="C">
<Para>
<Text>
S. 170 applied (15.2.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/41" id="c110bw7f3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="41" Title="The Fluorinated Greenhouse Gases Regulations 2008">The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41)</Citation>
,
<CitationSubRef id="c110bw7f3-00008" CitationRef="c110bw7f3-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/1/b" SectionRef="regulation-1-1-b">regs. 1(1)(b)</CitationSubRef>
,
<CitationSubRef id="c110bw7f3-00009" CitationRef="c110bw7f3-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/12" SectionRef="regulation-12" Operative="true">12</CitationSubRef>
(with
<CitationSubRef id="c110bw7f3-00010" CitationRef="c110bw7f3-00007" URI="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-816bd899fda70126d261077747fb8cef" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (23.4.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1098" id="c111tz6k3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1098" Title="The Export Control (Burma) Order 2008">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</Citation>
,
<CitationSubRef id="c111tz6k3-00017" CitationRef="c111tz6k3-00016" URI="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c111tz6k3-00018" CitationRef="c111tz6k3-00016" URI="http://www.legislation.gov.uk/id/uksi/2008/1098/article/10/6" SectionRef="article-10-6" Operative="true">10(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0d0fd329b16c736812850fc9ccb45943" Type="C">
<Para>
<Text>
S. 170 applied (9.3.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/261" id="c114zdst3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="261" Title="The Fluorinated Greenhouse Gases Regulations 2009">The Fluorinated Greenhouse Gases Regulations 2009 (S.I. 2009/261)</Citation>
,
<CitationSubRef id="c114zdst3-00008" CitationRef="c114zdst3-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/261/regulation" SectionRef="regulation">reg.</CitationSubRef>
<CitationSubRef id="c114zdst3-00009" CitationRef="c114zdst3-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/261/regulation/17" SectionRef="regulation-17" Operative="true">17</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-01002cb6ef7cb74caff6fabcc450f430" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/3231" id="c13oxo1p3-00076" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="3231" Title="The Export Control Order 2008">The Export Control Order 2008 (S.I. 2008/3231)</Citation>
,
<CitationSubRef id="c13oxo1p3-00077" CitationRef="c13oxo1p3-00076" URI="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c13oxo1p3-00078" CitationRef="c13oxo1p3-00076" URI="http://www.legislation.gov.uk/id/uksi/2008/3231/article/42" SectionRef="article-42" Operative="true">42</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-00976786f91b6d7b845cafa493125e9e" Type="C">
<Para>
<Text>
S. 170: power to extend conferred (30.11.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/4" id="c13pvufd3-00150" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="4" Title="Criminal Justice and Immigration Act 2008">Criminal Justice and Immigration Act 2008 (c. 4)</Citation>
,
<CitationSubRef id="c13pvufd3-00151" CitationRef="c13pvufd3-00150" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7" SectionRef="section-153-7">s. 153(7)</CitationSubRef>
,
<CitationSubRef id="c13pvufd3-00152" CitationRef="c13pvufd3-00150" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1" SectionRef="schedule-17-paragraph-9-1" Operative="true">Sch. 17 para. 9(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3074" id="c13pvufd3-00153" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3074" Title="The Criminal Justice and Immigration Act 2008 (Commencement No.13 and Transitory Provision) Order 2009">S.I. 2009/3074</Citation>
,
<CitationSubRef id="c13pvufd3-00154" CitationRef="c13pvufd3-00153" URI="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q" SectionRef="article-2-q">art. 2(q)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1362c884f68995412125056f9747a626" Type="F">
<Para>
<Text>
Words in s. 170(3) substituted (30.11.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/4" id="c13qmzvm3-00029" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="4" Title="Criminal Justice and Immigration Act 2008">Criminal Justice and Immigration Act 2008 (c. 4)</Citation>
,
<CitationSubRef id="c13qmzvm3-00030" CitationRef="c13qmzvm3-00029" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7" SectionRef="section-153-7">s. 153(7)</CitationSubRef>
,
<CitationSubRef id="c13qmzvm3-00031" CitationRef="c13qmzvm3-00029" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/5/a" SectionRef="schedule-17-paragraph-8-5-a" Operative="true">Sch. 17 para. 8(5)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3074" id="c13qmzvm3-00032" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3074" Title="The Criminal Justice and Immigration Act 2008 (Commencement No.13 and Transitory Provision) Order 2009">S.I. 2009/3074</Citation>
,
<CitationSubRef id="c13qmzvm3-00033" CitationRef="c13qmzvm3-00032" URI="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q" SectionRef="article-2-q">art. 2(q)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f12e8a8af2120143bcd7be3a1c34989e" Type="F">
<Para>
<Text>
S. 170A omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c13tcc4b3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="c13tcc4b3-00006" CitationRef="c13tcc4b3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/123/2" SectionRef="section-123-2">s. 123(2)</CitationSubRef>
,
<CitationSubRef id="c13tcc4b3-00007" CitationRef="c13tcc4b3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/b" SectionRef="schedule-41-paragraph-25-b" Operative="true">Sch. 41 para. 25(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/511" id="c13tcc4b3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="511" Title="The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009">S.I. 2009/511</Citation>
,
<CitationSubRef id="c13tcc4b3-00009" CitationRef="c13tcc4b3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef id="c13tcc4b3-00010" CitationRef="c13tcc4b3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/4" SectionRef="article-4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b62a9171aa0a18724334b08ed71a7e98" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (18.3.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/825" id="c14pjxji3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="825" Title="The Export Control (Libya) Order 2011">The Export Control (Libya) Order 2011 (S.I. 2011/825)</Citation>
,
<CitationSubRef id="c14pjxji3-00017" CitationRef="c14pjxji3-00016" URI="http://www.legislation.gov.uk/id/uksi/2011/825/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c14pjxji3-00018" CitationRef="c14pjxji3-00016" URI="http://www.legislation.gov.uk/id/uksi/2011/825/article/6/4" SectionRef="article-6-4" Operative="true">6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-455b04e5eca105279431da5c4e94fc0c" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (13.6.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1297" id="c16fr4cq3-00017" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1297" Title="The Export Control (Iran) Order 2011">The Export Control (Iran) Order 2011 (S.I. 2011/1297)</Citation>
,
<CitationSubRef id="c16fr4cq3-00018" CitationRef="c16fr4cq3-00017" URI="http://www.legislation.gov.uk/id/uksi/2011/1297/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="c16fr4cq3-00019" CitationRef="c16fr4cq3-00017" URI="http://www.legislation.gov.uk/id/uksi/2011/1297/article/13/4" SectionRef="article-13-4" Operative="true">13(4)</CitationSubRef>
(with
<CitationSubRef id="c16fr4cq3-00020" CitationRef="c16fr4cq3-00017" URI="http://www.legislation.gov.uk/id/uksi/2011/1297/article/4" SectionRef="article-4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-58a730d2018702bfbf66731ab0bf5c5f" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (5.9.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/2010" id="c16gd1im3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="2010" Title="The Export Control (Belarus) and (Syria Amendment) Order 2011">The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010)</Citation>
,
<CitationSubRef id="c16gd1im3-00026" CitationRef="c16gd1im3-00025" URI="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c16gd1im3-00027" CitationRef="c16gd1im3-00025" URI="http://www.legislation.gov.uk/id/uksi/2011/2010/article/6/4" SectionRef="article-6-4" Operative="true">6(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e60dc7f715d1b052f20bd361e158bda1" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (20.2.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/178" id="c16jditr3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="178" Title="The Forest Law Enforcement, Governance and Trade Regulations 2012">The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178)</Citation>
,
<CitationSubRef id="c16jditr3-00017" CitationRef="c16jditr3-00016" URI="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="c16jditr3-00018" CitationRef="c16jditr3-00016" URI="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/12" SectionRef="regulation-12" Operative="true">12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1c469cf58b2ca6da6afcb1d8bc0c2521" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (5.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/810" id="c16jj6k13-00016" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="810" Title="The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</Citation>
,
<CitationSubRef id="c16jj6k13-00017" CitationRef="c16jj6k13-00016" URI="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c16jj6k13-00018" CitationRef="c16jj6k13-00016" URI="http://www.legislation.gov.uk/id/uksi/2012/810/article/14/4" SectionRef="article-14-4" Operative="true">14(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-919398800943c9ce76d1a21063f3c967" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (5.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/810" id="c16jj6k13-00034" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="810" Title="The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</Citation>
,
<CitationSubRef id="c16jj6k13-00035" CitationRef="c16jj6k13-00034" URI="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c16jj6k13-00036" CitationRef="c16jj6k13-00034" URI="http://www.legislation.gov.uk/id/uksi/2012/810/article/14/5" SectionRef="article-14-5" Operative="true">14(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2937cc45ec2674092ff1f0c34e89a5e9" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (1.6.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/1243" id="c16jusf23-00016" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="1243" Title="The Export Control (Iran Sanctions) Order 2012">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</Citation>
,
<CitationSubRef id="c16jusf23-00017" CitationRef="c16jusf23-00016" URI="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c16jusf23-00018" CitationRef="c16jusf23-00016" URI="http://www.legislation.gov.uk/id/uksi/2012/1243/article/18/4" SectionRef="article-18-4" Operative="true">18(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eb296cc42067af2e4257f7af48c889bd" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (1.6.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2012/1243" id="c16jusf23-00034" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="1243" Title="The Export Control (Iran Sanctions) Order 2012">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</Citation>
,
<CitationSubRef id="c16jusf23-00035" CitationRef="c16jusf23-00034" URI="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c16jusf23-00036" CitationRef="c16jusf23-00034" URI="http://www.legislation.gov.uk/id/uksi/2012/1243/article/18/5" SectionRef="article-18-5" Operative="true">18(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d903f59e3c71ef2cfb2a5a0a8a1b1538" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (28.8.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/1964" id="c1800zp43-00016" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="1964" Title="The Export Control (Burma Sanctions) Order 2013">The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964)</Citation>
,
<CitationSubRef id="c1800zp43-00017" CitationRef="c1800zp43-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/1964/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c1800zp43-00018" CitationRef="c1800zp43-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/1964/article/8/4" SectionRef="article-8-4" Operative="true">8(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-91c0d320dfdedd6d33e5a8c3e2bbd034" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (6.9.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/2012" id="c180q0zt3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="2012" Title="The Export Control (Syria Sanctions) Order 2013">The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012)</Citation>
,
<CitationSubRef id="c180q0zt3-00017" CitationRef="c180q0zt3-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/2012/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c180q0zt3-00018" CitationRef="c180q0zt3-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/2012/article/17/4" SectionRef="article-17-4" Operative="true">17(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-336341614c604d84d09dde5192e747cd" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (6.9.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/2012" id="c180q0zt3-00034" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="2012" Title="The Export Control (Syria Sanctions) Order 2013">The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012)</Citation>
,
<CitationSubRef id="c180q0zt3-00035" CitationRef="c180q0zt3-00034" URI="http://www.legislation.gov.uk/id/uksi/2013/2012/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c180q0zt3-00036" CitationRef="c180q0zt3-00034" URI="http://www.legislation.gov.uk/id/uksi/2013/2012/article/17/5" SectionRef="article-17-5" Operative="true">17(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e3108b4461e37e5694abc44e6636e34b" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (7.1.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/3182" id="c180zc4w3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="3182" Title="The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013">The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182)</Citation>
,
<CitationSubRef id="c180zc4w3-00017" CitationRef="c180zc4w3-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/3182/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c180zc4w3-00018" CitationRef="c180zc4w3-00016" URI="http://www.legislation.gov.uk/id/uksi/2013/3182/article/12/4" SectionRef="article-12-4" Operative="true">12(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d6b0ccbee682f98759001a81ea195ef5" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (7.1.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/3182" id="c180zc4w3-00034" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="3182" Title="The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013">The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182)</Citation>
,
<CitationSubRef id="c180zc4w3-00035" CitationRef="c180zc4w3-00034" URI="http://www.legislation.gov.uk/id/uksi/2013/3182/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c180zc4w3-00036" CitationRef="c180zc4w3-00034" URI="http://www.legislation.gov.uk/id/uksi/2013/3182/article/12/5" SectionRef="article-12-5" Operative="true">12(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0660ed088676f0a8f5398357bf6397d0" Type="F">
<Para>
<Text>
S. 170(4AA) inserted (14.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/12" id="c188zujb3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="12" Title="Anti-social Behaviour, Crime and Policing Act 2014">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</Citation>
,
<CitationSubRef id="c188zujb3-00008" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/5/d" SectionRef="section-111-5-d" Operative="true">ss. 111(5)(d)</CitationSubRef>
,
<CitationSubRef id="c188zujb3-00009" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1" SectionRef="section-185-1">185(1)</CitationSubRef>
(with
<CitationSubRef id="c188zujb3-00010" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21" SectionRef="section-21">ss. 21</CitationSubRef>
,
<CitationSubRef id="c188zujb3-00011" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33" SectionRef="section-33">33</CitationSubRef>
,
<CitationSubRef id="c188zujb3-00012" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42" SectionRef="section-42">42</CitationSubRef>
,
<CitationSubRef id="c188zujb3-00013" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58" SectionRef="section-58">58</CitationSubRef>
,
<CitationSubRef id="c188zujb3-00014" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75" SectionRef="section-75">75</CitationSubRef>
,
<CitationSubRef id="c188zujb3-00015" CitationRef="c188zujb3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93" SectionRef="section-93">93</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/949" id="c188zujb3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="949" Title="The Anti-social Behaviour, Crime and Policing Act 2014 (Commencement No. 2, Transitional and Transitory Provisions) Order 2014">S.I. 2014/949</Citation>
,
<CitationSubRef id="c188zujb3-00017" CitationRef="c188zujb3-00016" URI="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d" SectionRef="article-6-d">art. 6(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9ba095073e2e58c2f4cdf1c14bf34dce" Type="F">
<Para>
<Text>
Word in s. 170(4A)(a) inserted (14.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/12" id="c187owl73-00075" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="12" Title="Anti-social Behaviour, Crime and Policing Act 2014">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</Citation>
,
<CitationSubRef id="c187owl73-00076" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/5/b" SectionRef="section-111-5-b" Operative="true">ss. 111(5)(b)</CitationSubRef>
,
<CitationSubRef id="c187owl73-00077" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1" SectionRef="section-185-1">185(1)</CitationSubRef>
(with
<CitationSubRef id="c187owl73-00078" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21" SectionRef="section-21">ss. 21</CitationSubRef>
,
<CitationSubRef id="c187owl73-00079" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33" SectionRef="section-33">33</CitationSubRef>
,
<CitationSubRef id="c187owl73-00080" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42" SectionRef="section-42">42</CitationSubRef>
,
<CitationSubRef id="c187owl73-00081" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58" SectionRef="section-58">58</CitationSubRef>
,
<CitationSubRef id="c187owl73-00082" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75" SectionRef="section-75">75</CitationSubRef>
,
<CitationSubRef id="c187owl73-00083" CitationRef="c187owl73-00075" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93" SectionRef="section-93">93</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/949" id="c187owl73-00084" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="949" Title="The Anti-social Behaviour, Crime and Policing Act 2014 (Commencement No. 2, Transitional and Transitory Provisions) Order 2014">S.I. 2014/949</Citation>
,
<CitationSubRef id="c187owl73-00085" CitationRef="c187owl73-00084" URI="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d" SectionRef="article-6-d">art. 6(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-163ef2cf53e04b07a8377e7696970106" Type="F">
<Para>
<Text>
Word in s. 170(3) inserted (14.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/12" id="c187owl73-00024" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="12" Title="Anti-social Behaviour, Crime and Policing Act 2014">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</Citation>
,
<CitationSubRef id="c187owl73-00025" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/5/a" SectionRef="section-111-5-a" Operative="true">ss. 111(5)(a)</CitationSubRef>
,
<CitationSubRef id="c187owl73-00026" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1" SectionRef="section-185-1">185(1)</CitationSubRef>
(with
<CitationSubRef id="c187owl73-00027" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21" SectionRef="section-21">ss. 21</CitationSubRef>
,
<CitationSubRef id="c187owl73-00028" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33" SectionRef="section-33">33</CitationSubRef>
,
<CitationSubRef id="c187owl73-00029" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42" SectionRef="section-42">42</CitationSubRef>
,
<CitationSubRef id="c187owl73-00030" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58" SectionRef="section-58">58</CitationSubRef>
,
<CitationSubRef id="c187owl73-00031" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75" SectionRef="section-75">75</CitationSubRef>
,
<CitationSubRef id="c187owl73-00032" CitationRef="c187owl73-00024" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93" SectionRef="section-93">93</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/949" id="c187owl73-00033" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="949" Title="The Anti-social Behaviour, Crime and Policing Act 2014 (Commencement No. 2, Transitional and Transitory Provisions) Order 2014">S.I. 2014/949</Citation>
,
<CitationSubRef id="c187owl73-00034" CitationRef="c187owl73-00033" URI="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d" SectionRef="article-6-d">art. 6(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1a494a9367baf5c7e148a3e396a397a8" Type="F">
<Para>
<Text>
S. 170(4A)(c) and word omitted (14.7.2014) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/12" id="c1881m133-00090" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="12" Title="Anti-social Behaviour, Crime and Policing Act 2014">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</Citation>
,
<CitationSubRef id="c1881m133-00091" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/5/c" SectionRef="section-111-5-c" Operative="true">ss. 111(5)(c)</CitationSubRef>
,
<CitationSubRef id="c1881m133-00092" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1" SectionRef="section-185-1">185(1)</CitationSubRef>
(with
<CitationSubRef id="c1881m133-00093" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21" SectionRef="section-21">ss. 21</CitationSubRef>
,
<CitationSubRef id="c1881m133-00094" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33" SectionRef="section-33">33</CitationSubRef>
,
<CitationSubRef id="c1881m133-00095" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42" SectionRef="section-42">42</CitationSubRef>
,
<CitationSubRef id="c1881m133-00096" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58" SectionRef="section-58">58</CitationSubRef>
,
<CitationSubRef id="c1881m133-00097" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75" SectionRef="section-75">75</CitationSubRef>
,
<CitationSubRef id="c1881m133-00098" CitationRef="c1881m133-00090" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93" SectionRef="section-93">93</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/949" id="c1881m133-00099" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="949" Title="The Anti-social Behaviour, Crime and Policing Act 2014 (Commencement No. 2, Transitional and Transitory Provisions) Order 2014">S.I. 2014/949</Citation>
,
<CitationSubRef id="c1881m133-00100" CitationRef="c1881m133-00099" URI="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d" SectionRef="article-6-d">art. 6(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-58bb85377d43cb6ded4a942881967bfe" Type="F">
<Para>
<Text>
Words in s. 170(4A)(a) substituted (14.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/12" id="c1881m133-00058" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="12" Title="Anti-social Behaviour, Crime and Policing Act 2014">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</Citation>
,
<CitationSubRef id="c1881m133-00059" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/4/a" SectionRef="section-111-4-a" Operative="true">ss. 111(4)(a)</CitationSubRef>
,
<CitationSubRef id="c1881m133-00060" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1" SectionRef="section-185-1">185(1)</CitationSubRef>
(with
<CitationSubRef id="c1881m133-00061" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21" SectionRef="section-21">ss. 21</CitationSubRef>
,
<CitationSubRef id="c1881m133-00062" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33" SectionRef="section-33">33</CitationSubRef>
,
<CitationSubRef id="c1881m133-00063" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42" SectionRef="section-42">42</CitationSubRef>
,
<CitationSubRef id="c1881m133-00064" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58" SectionRef="section-58">58</CitationSubRef>
,
<CitationSubRef id="c1881m133-00065" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75" SectionRef="section-75">75</CitationSubRef>
,
<CitationSubRef id="c1881m133-00066" CitationRef="c1881m133-00058" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93" SectionRef="section-93">93</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/949" id="c1881m133-00067" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="949" Title="The Anti-social Behaviour, Crime and Policing Act 2014 (Commencement No. 2, Transitional and Transitory Provisions) Order 2014">S.I. 2014/949</Citation>
,
<CitationSubRef id="c1881m133-00068" CitationRef="c1881m133-00067" URI="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d" SectionRef="article-6-d">art. 6(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-327d6f306c674c97c45349820c68d262" Type="F">
<Para>
<Text>
Words in s. 170(4A) substituted (14.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/12" id="c189fii73-00041" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="12" Title="Anti-social Behaviour, Crime and Policing Act 2014">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</Citation>
,
<CitationSubRef id="c189fii73-00042" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/4/b" SectionRef="section-111-4-b" Operative="true">ss. 111(4)(b)</CitationSubRef>
,
<CitationSubRef id="c189fii73-00043" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1" SectionRef="section-185-1">185(1)</CitationSubRef>
(with
<CitationSubRef id="c189fii73-00044" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21" SectionRef="section-21">ss. 21</CitationSubRef>
,
<CitationSubRef id="c189fii73-00045" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33" SectionRef="section-33">33</CitationSubRef>
,
<CitationSubRef id="c189fii73-00046" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42" SectionRef="section-42">42</CitationSubRef>
,
<CitationSubRef id="c189fii73-00047" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58" SectionRef="section-58">58</CitationSubRef>
,
<CitationSubRef id="c189fii73-00048" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75" SectionRef="section-75">75</CitationSubRef>
,
<CitationSubRef id="c189fii73-00049" CitationRef="c189fii73-00041" URI="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93" SectionRef="section-93">93</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/949" id="c189fii73-00050" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="949" Title="The Anti-social Behaviour, Crime and Policing Act 2014 (Commencement No. 2, Transitional and Transitory Provisions) Order 2014">S.I. 2014/949</Citation>
,
<CitationSubRef id="c189fii73-00051" CitationRef="c189fii73-00050" URI="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d" SectionRef="article-6-d">art. 6(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_bf87b22d-69b7-4c49-dd76-e24105aa36f5" Type="F">
<Para>
<Text>
S. 170(4C) inserted (30.11.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/4" id="d12e4" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="4" Title="Criminal Justice and Immigration Act 2008">Criminal Justice and Immigration Act 2008 (c. 4)</Citation>
,
<CitationSubRef id="cc00154" CitationRef="d12e4" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7" SectionRef="section-153-7">s. 153(7)</CitationSubRef>
,
<CitationSubRef id="cc00155" CitationRef="d12e4" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/5/b" Operative="true" SectionRef="schedule-17-paragraph-8-5-b">Sch. 17 para. 8(5)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3074" id="d12e13" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3074">S.I. 2009/3074</Citation>
,
<CitationSubRef id="cc00157" CitationRef="d12e13" URI="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q" Operative="true" SectionRef="article-2-q">art. 2(q)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_4fcba1b2-c928-4e1a-9bfc-c4d39b04d86c" Type="F">
<Para>
<Text>
S. 170(6) inserted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="d33e4" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="cc00160" CitationRef="d33e4" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="cc00161" CitationRef="d33e4" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/7" Operative="true" SectionRef="schedule-2-paragraph-7">Sch. 2 para. 7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="d33e13" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="cc00163" CitationRef="d33e13" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-5e96cf689f4f13cea7cb1edd04f1a6e9" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (26.9.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/2357" id="c189vdny3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="2357" Title="The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014">The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357)</Citation>
,
<CitationSubRef id="c189vdny3-00017" CitationRef="c189vdny3-00016" URI="http://www.legislation.gov.uk/id/uksi/2014/2357/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c189vdny3-00018" CitationRef="c189vdny3-00016" URI="http://www.legislation.gov.uk/id/uksi/2014/2357/article/11/4" SectionRef="article-11-4" Operative="true">11(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0c9897ff6f84f9f205d057259c358e62" Type="C">
<Para>
<Text>
S. 170(3)(b) modified (26.9.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/2357" id="c189vdny3-00034" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="2357" Title="The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014">The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357)</Citation>
,
<CitationSubRef id="c189vdny3-00035" CitationRef="c189vdny3-00034" URI="http://www.legislation.gov.uk/id/uksi/2014/2357/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c189vdny3-00036" CitationRef="c189vdny3-00034" URI="http://www.legislation.gov.uk/id/uksi/2014/2357/article/11/5" SectionRef="article-11-5" Operative="true">11(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>