http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/3/2018-03-15Customs 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 Participation2018-03-15 SCHEDULESSCHEDULE 2A<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">Supplementary provisions relating to the detention of things as liable to forfeiture</Addition><Emphasis><Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">Notice of detention</Addition></Emphasis>31The 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.2But notice need not be given under sub-paragraph (1) if the detention occurred in the presence of—athe person whose offence or suspected offence occasioned the detention,bthe owner or any of the owners of the thing detained or any servant or agent of such an owner, ...baa person who has (or appears to have) possession or control of the thing being detained,cin the case of any thing detained on or from a ship or aircraft, the master or commander, or din the case of any thing detained on or from a vehicle, the driver of the vehicle. Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)Sch. 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)Word 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)Words 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)Sch. 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)
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<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">in the case of any thing detained on </Addition>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Addition ChangeId="key-48aa19493c557c9d9b5d1f90e94cac2e-1531921649401" CommentaryRef="key-48aa19493c557c9d9b5d1f90e94cac2e">or from</Addition>
</Addition>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf"> a ship or aircraft, the master or commander</Addition>
<Addition ChangeId="key-9db51975e863e9ba6c0d393d7c3519ed-1531921679806" CommentaryRef="key-9db51975e863e9ba6c0d393d7c3519ed">, or </Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/3/2/d/2018-03-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/3/2/d" RestrictEndDate="2020-12-31" id="schedule-2A-paragraph-3-2-d" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<Addition ChangeId="key-9db51975e863e9ba6c0d393d7c3519ed-1531921679806" CommentaryRef="key-9db51975e863e9ba6c0d393d7c3519ed">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-9db51975e863e9ba6c0d393d7c3519ed-1531921679806" CommentaryRef="key-9db51975e863e9ba6c0d393d7c3519ed">in the case of any thing detained on or from a vehicle, the driver of the vehicle.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-51c3963d8071f97685b6f5c51b12ffcf" Type="F">
<Para>
<Text>
Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17zxdxz3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17zxdxz3-00008" CitationRef="c17zxdxz3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/226/7" SectionRef="section-226-7" Operative="true">s. 226(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5017ba78968283ab248ef7f80fe5778f" Type="F">
<Para>
<Text>
Sch. 2A para. 3(2)(ba) inserted (with effect in accordance with s. 175(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="c1dhpii93-00015" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef id="c1dhpii93-00016" CitationRef="c1dhpii93-00015" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/175/3/a" SectionRef="section-175-3-a" Operative="true">s. 175(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d28a7fbf700b03cfc5cf958a21479566" Type="F">
<Para>
<Text>
Word in Sch. 2A para. 3(2)(b) omitted (with effect in accordance with s. 175(6) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="c1dhpii93-00007" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef id="c1dhpii93-00008" CitationRef="c1dhpii93-00007" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/175/3/a" SectionRef="section-175-3-a" Operative="true">s. 175(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-48aa19493c557c9d9b5d1f90e94cac2e" Type="F">
<Para>
<Text>
Words in Sch. 2A para. 3(2)(c) inserted (with effect in accordance with s. 175(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="c1dhpii93-00023" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef id="c1dhpii93-00024" CitationRef="c1dhpii93-00023" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/175/3/b" SectionRef="section-175-3-b" Operative="true">s. 175(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9db51975e863e9ba6c0d393d7c3519ed" Type="F">
<Para>
<Text>
Sch. 2A para. 3(2)(d) and word inserted (with effect in accordance with s. 175(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="c1dhpii93-00031" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef id="c1dhpii93-00032" CitationRef="c1dhpii93-00031" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/175/3/c" SectionRef="section-175-3-c" Operative="true">s. 175(3)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>