http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/2013-09-06Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2013-09-06 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">Unauthorised removal or disposal: penalties </Addition><Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">etc</Addition></Abbreviation></Emphasis>41This paragraph applies where a thing is detained and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first detained (rather than being removed and detained elsewhere).2A person is within this sub-paragraph if the person is—athe owner or any of the owners of the thing at the time it was detained or any servant or agent of such an owner, orba person whom the person who detains the thing reasonably believes to be a person within paragraph (a).3If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is detained, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).4The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.5Where any duty of excise is payable in respect of the thing—athe penalty is to be calculated by reference to the amount of that duty (whether it has been paid or not), andbsection 9 of the Finance Act 1994 has effect as if in subsection (2)(a) the words “5 per cent of” were omitted.6If no duty of excise is payable in respect of the thing, that section has effect as if the penalty provided for by subsection (2)(b) of that section were whichever is the greater of—athe value of the thing at the time it was first detained, orb£250.Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)
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<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">Where any duty of excise is payable in respect of the thing—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/5/a/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/5/a" id="schedule-2A-paragraph-4-5-a">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">the penalty is to be calculated by reference to the amount of that duty (whether it has been paid or not), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/5/b/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/5/b" id="schedule-2A-paragraph-4-5-b">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">section 9 of the Finance Act 1994 has effect as if in subsection (2)(a) the words “5 per cent of” were omitted.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/6/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/6" id="schedule-2A-paragraph-4-6">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">If no duty of excise is payable in respect of the thing, that section has effect as if the penalty provided for by subsection (2)(b) of that section were whichever is the greater of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/6/a/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/6/a" id="schedule-2A-paragraph-4-6-a">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">the value of the thing at the time it was first detained, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/6/b/2013-09-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/6/b" id="schedule-2A-paragraph-4-6-b">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">£250.</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>
</Commentaries>
</Legislation>