http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/miscellaneous/2010-04-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2010-04-01 Part XII General and Miscellaneous Miscellaneous Regulations.1721Any power to make regulations under this Act shall be exercisable by statutory instrument.2Subject to subsection (3) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.3A statutory instrument containing regulations made under section 120 above shall be subject to annulment in pursuance of a resolution of the House of Commons. Directions.173Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="c14782351"/>174 Scotland—special provisions.1751In the application of this Act to Scotland—aany reference to costs shall be construed as a reference to expenses;bany provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;cany reference to a plaintiff shall be construed as a reference to a pursuer;dany reference to a magistrates’ court shall be construed as a reference to the sheriff court.2 Game licences. S.R. & O. 1908/844.176. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments, repeals and saving and transitional provisions.1771The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.2 3The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.4The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.5The provisions of Schedules 4, 5 and 7 to this Act shall not be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals). Citation and commencement.1781This Act may be cited as the Customs and Excise Management Act 1979.2This Act, the Customs and Excise Duties (General Reliefs) Act 1979, the Alcoholic Liquor Duties Act 1979, the Hydrocarbon Oil Duties Act 1979 and the Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.3This Act shall come into operation on 1st April 1979.S. 174 repealed by Isle of Man Act 1979 (c. 58), Sch. 2S. 175(2) repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2), s. 28(2), Sch. 3The text of s. 177(1)(3) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991S. 177(2) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III1978 c. 30. 1979 c. 3. 1979 c. 4. 1979 c. 5. Words in s. 178(2) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.1979 c. 7. Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)S. 176 repealed (1.8.2007) by The Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(n)
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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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<Text>A statutory instrument containing regulations made under section 120 above shall be subject to annulment in pursuance of a resolution of the House of Commons.</Text>
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<Title> Directions.</Title>
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<Text>Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.</Text>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2
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<Text> </Text>
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</P1>
</P1group>
<P1group RestrictExtent="E+W" RestrictStartDate="2007-08-01">
<Title> Game licences. S.R. & O. 1908/844.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/176/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176" id="section-176">
<Pnumber>
<CommentaryRef Ref="key-663981638de2462cc40543c5f4a07852"/>
176
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Consequential amendments, repeals and saving and transitional provisions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177" id="section-177">
<Pnumber>177</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/1/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" id="section-177-1">
<Pnumber>
<CommentaryRef Ref="c14782381"/>
1
</Pnumber>
<P2para>
<Text>The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/2/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/2" id="section-177-2">
<Pnumber>2</Pnumber>
<P2para>
<Text> </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/3/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/3" id="section-177-3">
<Pnumber>
<CommentaryRef Ref="c14782391"/>
<CommentaryRef Ref="c14782381"/>
3
</Pnumber>
<P2para>
<Text>The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/4/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/4" id="section-177-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/177/5/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/5" id="section-177-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
The provisions of Schedules 4, 5 and 7 to this Act shall not be taken as prejudicing the operation of sections 15 to 17 of the
<CommentaryRef Ref="c14782411"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1993-01-01">
<Title> Citation and commencement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178" id="section-178">
<Pnumber>178</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/1/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/1" id="section-178-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act may be cited as the Customs and Excise Management Act 1979.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/2/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/2" id="section-178-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
This Act, the
<CommentaryRef Ref="c14782471"/>
Customs and Excise Duties (General Reliefs) Act 1979, the
<CommentaryRef Ref="c14782481"/>
Alcoholic Liquor Duties Act 1979, the
<CommentaryRef Ref="c14782491"/>
Hydrocarbon Oil Duties Act 1979
<CommentaryRef Ref="c14782501"/>
and the
<CommentaryRef Ref="c14782511"/>
Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/178/3/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/3" id="section-178-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>This Act shall come into operation on 1st April 1979.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14782351" Type="F">
<Para>
<Text>
<CitationSubRef id="c04043" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/174" SectionRef="section-174">S. 174</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c04044" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c04045" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/2" Operative="true" CitationRef="c04044" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782361" Type="F">
<Para>
<Text>
<CitationSubRef id="c04046" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/175/2" SectionRef="section-175-2">S. 175(2)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/55" id="c04047" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Law Reform (Miscellaneous Provisions) (Scotland) Act 1980">Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2)</Citation>
,
<CitationSubRef id="c04048" URI="http://www.legislation.gov.uk/id/ukpga/1980/55/section/28/2" CitationRef="c04047" SectionRef="section-28-2">s. 28(2)</CitationSubRef>
,
<CitationSubRef id="c04049" URI="http://www.legislation.gov.uk/id/ukpga/1980/55/schedule/3" Operative="true" CitationRef="c04047" SectionRef="schedule-3">Sch. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782381" Type="C">
<Para>
<Text>The text of s. 177(1)(3) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991</Text>
</Para>
</Commentary>
<Commentary id="c14782391" Type="F">
<Para>
<Text>
<CitationSubRef id="c04051" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/2" SectionRef="section-177-2">S. 177(2)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/12" id="c04052" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Statute Law (Repeals) Act 1986">Statute Law (Repeals) Act 1986 (c. 12)</Citation>
,
<CitationSubRef id="c04053" URI="http://www.legislation.gov.uk/id/ukpga/1986/12/section/1/1" CitationRef="c04052" SectionRef="section-1-1">s. 1(1)</CitationSubRef>
,
<CitationSubRef id="c04054" URI="http://www.legislation.gov.uk/id/ukpga/1986/12/schedule/1/part/III" Operative="true" CitationRef="c04052" SectionRef="schedule-1-part-III">Sch. 1 Pt. III</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782411" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/30" id="c04055" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="30">1978 c. 30</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782471" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04056" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3">1979 c. 3</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782481" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c04057" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782491" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c04058" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782501" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c04059" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/178/2" SectionRef="section-178-2">s. 178(2)</CitationSubRef>
repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04060" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c04061" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82" CitationRef="c04060" SectionRef="section-82">s. 82</CitationSubRef>
,
<CitationSubRef id="c04062" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/II" Operative="true" CitationRef="c04060" SectionRef="schedule-18-part-II">Sch. 18 Pt.II</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14782511" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c04063" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781291" Type="C">
<Para>
<Text>
<CitationSubRef id="c04064" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" SectionRef="part-XII">Pt. XII</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04065" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef id="c04066" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" CitationRef="c04065" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-663981638de2462cc40543c5f4a07852" Type="F">
<Para>
<Text>
<CitationSubRef id="c10z65z83-00004" SectionRef="section-176" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/176">S. 176</CitationSubRef>
repealed (1.8.2007) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/2007" id="c10z65z83-00005" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="2007" Title="The Regulatory Reform (Game) Order 2007">The Regulatory Reform (Game) Order 2007 (S.I. 2007/2007)</Citation>
,
<CitationSubRef id="c10z65z83-00006" CitationRef="c10z65z83-00005" SectionRef="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2007/2007/article/1/1">art. 1(1)</CitationSubRef>
,
<CitationSubRef id="c10z65z83-00007" CitationRef="c10z65z83-00005" SectionRef="schedule-paragraph-1-n" URI="http://www.legislation.gov.uk/id/uksi/2007/2007/schedule/paragraph/1/n" Operative="true">Sch. para. 1(n)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>