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

http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/5/2018-03-15Customs 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 2ASupplementary provisions relating to the detention of things as liable to forfeitureUnauthorised removal or disposal: penalties etc51

This paragraph applies where—

a

a thing is detained at a revenue trader's premises,

b

the thing is liable to forfeiture under the customs and excise Acts, and

c

without the permission of a proper officer of Revenue and Customs, the thing is removed from the trader's premises, or otherwise disposed of, by any person.

2

The Commissioners may seize, as liable to forfeiture under the customs and excise Acts, goods of equivalent value to the thing, from the revenue trader's stock.

3

For the purposes of this paragraph, a revenue trader's premises include any premises used to hold or store anything for the purposes of the revenue trader's trade, regardless of who owns or occupies the premises.

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Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/226/7">s. 226(7)</ref>
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SCHEDULE 2A
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