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Customs and Excise Management Act 1979

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Changes over time for: Cross Heading: Notice of detention

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Status:

Point in time view as at 14/07/2021.

Changes to legislation:

Customs and Excise Management Act 1979, Cross Heading: Notice of detention is up to date with all changes known to be in force on or before 21 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Notice of detentionU.K.

Textual Amendments

F1Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)

3(1)The Commissioners must take reasonable steps to give written notice of the detention of any thing, and of the grounds for the detention, to any person who to their knowledge was, at the time of the detention, the owner or one of the owners of the thing.U.K.

(2)But notice need not be given under sub-paragraph (1) if the detention occurred in the presence of—

(a)the person whose offence or suspected offence occasioned the detention,

(b)the owner or any of the owners of the thing detained or any servant or agent of such an owner, F2...

[F3(ba)a person who has (or appears to have) possession or control of the thing being detained,]

(c)in the case of any thing detained on [F4or from] a ship or aircraft, the master or commander[F5, or

(d)in the case of any thing detained on or from [F6any other vehicle, the vehicle operator].]]

Textual Amendments

F2Word in Sch. 2A para. 3(2)(b) omitted (with effect in accordance with s. 175(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 175(3)(a)

F3Sch. 2A para. 3(2)(ba) inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24),s. 175(3)(a)

F4Words in Sch. 2A para. 3(2)(c) inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(3)(b)

F5Sch. 2A para. 3(2)(d) and word inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(3)(c)

F6Words in Sch. 2A para. 3(2)(d) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 117(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

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