http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18Customs 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 Participation2024-10-10 SCHEDULESSCHEDULE 3 Provisions Relating to Forfeiture<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">Unauthorised removal or disposal: penalties etc</Addition>181This paragraph applies where a thing is seized as liable to forfeiture and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first seized.2A person is within this sub-paragraph if the person is—athe person whose offence or suspected offence occasioned the seizure,bthe owner or any of the owners of the thing seized or any servant or agent of such an owner,ca person who has (or appears to have) possession or control over the thing being seized,din the case of any thing seized on a ship or aircraft, the master or commander,ein the case of any thing seized on any other vehicle, the vehicle operator, orfa person whom the person who seizes the thing reasonably believes to be a person within any of paragraphs (a) to (e).3Where the thing is deemed to be seized as liable to forfeiture under paragraph 2(3) of Schedule 2A—athe offence or suspected offence that occasioned its detention is to be treated, for the purpose of sub-paragraph (2)(a), as having occasioned its seizure, andbsub-paragraph (2)(f) has effect as if the reference to the person who seizes the thing were a reference to any officer of Revenue and Customs.4If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is seized, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).5The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.6Where 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.7If 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 when it was first seized, orb£250.Sch. 3 extended by S.I. 1987/1521, reg. 3(2); 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)Sch. 3 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)Sch. 3 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)Sch. 3 extended (01.01.1992) by S.I. 1991/2724, reg. 10(1)Sch. 3 extended (01.01.1992) by S.I. 1991/2725, reg. 6(1)Sch. 3 extended (01.01.1992) by S.I. 1991/2727, reg. 7(1)Sch. 3 applied (23.6.1993) by S.I. 1993/1353, reg. 4(1)Sch. 3 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)Sch. 3 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 7(1) (with reg. 2(3))Sch. 3 applied (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 20(2) (with regs. 8, 25)Sch. 3 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)Sch. 3 paras. 18, 19 and cross-heading inserted (with effect in accordance with s. 130(2) of the amending Act) by Finance Act 2021 (c. 26), s. 130(1)
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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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SCHEDULE 3
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<Title> Provisions Relating to Forfeiture</Title>
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<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">This paragraph applies where a thing is seized as liable to forfeiture and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first seized.</Addition>
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</Text>
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</Text>
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<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">a person whom the person who seizes the thing reasonably believes to be a person within any of paragraphs (a) to (e).</Addition>
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<P2para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">Where the thing is deemed to be seized as liable to forfeiture under paragraph 2(3) of Schedule 2A—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/3/a" id="schedule-3-paragraph-18-3-a">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">the offence or suspected offence that occasioned its detention is to be treated, for the purpose of sub-paragraph (2)(a), as having occasioned its seizure, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/3/b" id="schedule-3-paragraph-18-3-b">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">sub-paragraph (2)(f) has effect as if the reference to the person who seizes the thing were a reference to any officer of Revenue and Customs.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/4" id="schedule-3-paragraph-18-4">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is seized, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/5" id="schedule-3-paragraph-18-5">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/6" id="schedule-3-paragraph-18-6">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">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/3/paragraph/18/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/6/a" id="schedule-3-paragraph-18-6-a">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">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/3/paragraph/18/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/6/b" id="schedule-3-paragraph-18-6-b">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">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/3/paragraph/18/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/7" id="schedule-3-paragraph-18-7">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">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/3/paragraph/18/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/7/a" id="schedule-3-paragraph-18-7-a">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">the value of the thing at the time when it was first seized, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/18/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/7/b" id="schedule-3-paragraph-18-7-b">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">£250.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c14782571" Type="C">
<Para>
<Text>
Sch. 3 extended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/1521" id="c04097" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="1521">S.I. 1987/1521</Citation>
,
<CitationSubRef CitationRef="c04097" id="c04098" URI="http://www.legislation.gov.uk/id/uksi/1987/1521/regulation/3/2" Operative="true" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef>
; 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)
</Text>
</Para>
</Commentary>
<Commentary id="c14782581" Type="C">
<Para>
<Text>
Sch. 3 amended by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1988/1852" id="c04100" Class="NorthernIrelandOrderInCouncil" Year="1988" Number="1852">S.I. 1988/1852 (N.I. 19)</Citation>
,
<CitationSubRef CitationRef="c04100" id="c04101" URI="http://www.legislation.gov.uk/id/nisi/1988/1852/article/4/2" Operative="true" SectionRef="article-4-2">art. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782591" Type="C">
<Para>
<Text>
Sch. 3 extended (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/22" id="c04103" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Scotch Whisky Act 1988">Scotch Whisky Act 1988 (c. 22, SIF 109:1)</Citation>
,
<CitationSubRef CitationRef="c04103" id="c04104" URI="http://www.legislation.gov.uk/id/ukpga/1988/22/section/1/4" Operative="true" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782601" Type="C">
<Para>
<Text>
Sch. 3 extended (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c04106" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef CitationRef="c04106" id="c04107" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/1" Operative="true" SectionRef="regulation-10-1">reg. 10(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Sch. 3 extended (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c04109" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef CitationRef="c04109" id="c04110" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/1" Operative="true" SectionRef="regulation-6-1">reg. 6(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782611" Type="C">
<Para>
<Text>
Sch. 3 extended (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2727" id="c04112" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2727">S.I. 1991/2727</Citation>
,
<CitationSubRef CitationRef="c04112" id="c04113" URI="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/1" Operative="true" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782621" Type="C">
<Para>
<Text>
Sch. 3 applied (23.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1353" id="c04115" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1353">S.I. 1993/1353</Citation>
,
<CitationSubRef CitationRef="c04115" id="c04116" URI="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/1" Operative="true" SectionRef="regulation-4-1">reg. 4(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Sch. 3 applied (1.7.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/1447" id="c04118" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="1447">S.I. 1995/1447</Citation>
,
<CitationSubRef CitationRef="c04118" id="c04119" URI="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1" Operative="true" SectionRef="regulation-4-1">reg. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-de704ab2bbda34e04063ea6bbb86fdd1" Type="C">
<Para>
<Text>
Sch. 3 applied (1.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/1473" id="cpwbsqb52-00017" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="1473" Title="The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</Citation>
,
<CitationSubRef CitationRef="cpwbsqb52-00017" id="cpwbsqb52-00018" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cpwbsqb52-00017" id="cpwbsqb52-00019" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1" SectionRef="regulation-7-1" Operative="true">7(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cpwbsqb52-00017" id="cpwbsqb52-00020" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3" SectionRef="regulation-2-3">reg. 2(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-276335981e06b3335c84d33920e1e998" Type="C">
<Para>
<Text>
Sch. 3 applied (10.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/3036" id="c16j1cjg3-00108" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="3036" Title="The Postal Packets (Revenue and Customs) Regulations 2011">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</Citation>
,
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00109" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00110" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/20/2" SectionRef="regulation-20-2" Operative="true">20(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00111" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/8" SectionRef="regulation-8">regs. 8</CitationSubRef>
,
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00112" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25" SectionRef="regulation-25">25</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cc575d06594915c640146959ca5424a3" Type="C">
<Para>
<Text>
<CitationSubRef id="c4qnktzq3-00151" SectionRef="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3">Sch. 3</CitationSubRef>
applied (with modifications) (6.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/264" id="c4qnktzq3-00152" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="264" Title="The Soft Drinks Industry Levy (Enforcement) Regulations 2018">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</Citation>
,
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00153" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00154" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</CitationSubRef>
,
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00155" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2018/264/schedule" Operative="true">Sch.</CitationSubRef>
(with
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00156" StartSectionRef="regulation-3" EndSectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" UpTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5">regs. 3-5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-35447e9032487abee3982637722690ed" Type="F">
<Para>
<Text>
<CitationSubRef id="cjs6rbvo4-00006" SectionRef="schedule-3-paragraph-18" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18">Sch. 3 paras. 18</CitationSubRef>
,
<CitationSubRef id="cjs6rbvo4-00007" SectionRef="schedule-3-paragraph-19" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/19">19</CitationSubRef>
and cross-heading inserted (with effect in accordance with s. 130(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cjs6rbvo4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cjs6rbvo4-00008" id="cjs6rbvo4-00009" SectionRef="section-130-1" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/130/1" Operative="true">s. 130(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>