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Changes over time for: Paragraph 19
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 10/06/2021.
Changes to legislation:
Customs and Excise Management Act 1979, Paragraph 19 is up to date with all changes known to be in force on or before 09 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.
Changes to Legislation
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[19(1)This paragraph applies where—U.K.
(a)a thing is seized 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 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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