The text of Sch. 4 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

http://www.legislation.gov.uk/ukpga/1979/2/schedule/4/paragraph/1/2006-07-27Customs 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 Participation2006-07-27 SCHEDULESSCHEDULE 4 Consequential Amendments Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder1

Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2.

TABLE

Original reference

To be construed as reference to—

Commissioners of Customs

Commissioners of Inland Revenue

Commissioners of Customs and Excise.

Commissioners of Excise

Solicitor for the Customs

Solicitor for the Customs and Excise.

Solicitor of Inland Revenue

Secretary for the Customs

Secretary to the Commissioners of Customs and Excise.

Secretary of the Commissioners of Inland Revenue

Accountant and Comptroller General of Customs

Accountant and Comptroller General of the Customs and Excise.

Accountant and Comptroller General of Inland Revenue

Collector of Customs

Collector of Inland Revenue

Collector of Customs and Excise.

Collector of Excise

Officer of Customs

Officer of Inland Revenue

Officer of Customs and Excise.

Officer of Excise

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SCHEDULE 4
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<heading> Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder</heading>
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<p>Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2.</p>
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<p>
<em>Original reference</em>
</p>
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<th>
<p>
<em>To be construed as reference to—</em>
</p>
</th>
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<p>Commissioners of Customs</p>
</td>
<td>
<p/>
</td>
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<p>Commissioners of Inland Revenue</p>
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<p>Commissioners of Customs and Excise.</p>
</td>
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<tr>
<td>
<p>Commissioners of Excise</p>
</td>
<td>
<p/>
</td>
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<p>Solicitor for the Customs</p>
</td>
<td>
<p>Solicitor for the Customs and Excise.</p>
</td>
</tr>
<tr>
<td>
<p>Solicitor of Inland Revenue</p>
</td>
<td>
<p/>
</td>
</tr>
<tr>
<td>
<p>Secretary for the Customs</p>
</td>
<td>
<p>Secretary to the Commissioners of Customs and Excise.</p>
</td>
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<td>
<p>Secretary of the Commissioners of Inland Revenue</p>
</td>
<td>
<p/>
</td>
</tr>
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</td>
<td>
<p>Accountant and Comptroller General of the Customs and Excise.</p>
</td>
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<tr>
<td>
<p>Accountant and Comptroller General of Inland Revenue</p>
</td>
<td>
<p/>
</td>
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</td>
<td>
<p/>
</td>
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<td>
<p>Collector of Inland Revenue</p>
</td>
<td>
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<tr>
<td>
<p>Collector of Excise</p>
</td>
<td>
<p/>
</td>
</tr>
<tr>
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</td>
<td>
<p/>
</td>
</tr>
<tr>
<td>
<p>Officer of Inland Revenue</p>
</td>
<td>
<p>Officer of Customs and Excise.</p>
</td>
</tr>
<tr>
<td>
<p>Officer of Excise</p>
</td>
<td>
<p/>
</td>
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