http://www.legislation.gov.uk/ukpga/1979/2/section/1/2016-11-30Customs 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 Participation2016-11-30 Part I Preliminary Interpretation. <CommentaryRef Ref="c14769701"/>11In this Act, unless the context otherwise requires—aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;. . .approved wharf ” has the meaning given by section 20A below;armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, . . . or embodied; assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 or the Government of Wales Act 2006; boarding station ” means a boarding station for the time being appointed under section 19 below;boundary ” means the land boundary of Northern Ireland;British ship ” means a British ship within the meaning of the Merchant Shipping Act 1995claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;coasting ship ” has the meaning given by section 69 below;commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft; the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs Community transit goods ”—ain relation to imported goods, means—igoods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; oriigoods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;bin relation to goods for exportation, means—igoods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; oriigoods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom;container ” includes any bundle or package and any baggage, box, cask or other receptacle whatsoever;the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;the Customs and Excise Acts 1979 ” means—this Act,the Customs and Excise Duties (General Reliefs) Act 1979,the Alcoholic Liquor Duties Act 1979,the Hydrocarbon Oil Duties Act 1979,. . . andthe Tobacco Products Duty Act 1979; . . .customs and excise airport ” has the meaning given by section 21(7) below;customs and excise station ” has the meaning given by section 26 below; designation order ” has the meaning given by section 100A(5);drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;dutiable or restricted goods ” has the meaning given by section 52 below;examination station ” has the meaning given by section 22A below;excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;excise warehouse ” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;free zone ” has the meaning given by section 100A(2);free zone goods ” are goods which are within a free zone;. . .goods ” includes stores and containers;holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;hovercraft ” means a hovercraft within the meaning of the Hovercraft Act 1968;importer ”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;land ” and “landing ”, in relation to aircraft, include alighting on water;law officer of the Crown ” means the Attorney General or for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857 or in Northern Ireland the Attorney General for Northern Ireland;licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . night ” means the period between 11 pm and 5 am; nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act); occupier ”, in relation to any bonded premises, includes any person who has given security to the Crown in respect of those premises;officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;owner ”, in relation to an aircraft, includes the operator of the aircraft;owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;perfect entry ” means an entry made in accordance with regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or warehousing regulations, as the case may require;pipe-line ” has the meaning given by section 65 of the Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);port ” means a port appointed by the Commissioners under section 19 below;prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon; registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;registered excise dealers and shippers regulations ” means regulations under section 100G below;representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy , trustee or interim trustee in a sequestration, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;the revenue trade provisions of the customs and excise Acts ” means—the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; . . .the provisions of the Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) ; . . .the provisions of Chapter II of Part I of the Finance Act 1993;the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997; the provisions of Part 1 of Schedule 24 to the Finance Act 2012; the provisions of Part 3 of the Finance Act 2014; revenue trader ” meansany person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts or which consists of or includes—the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; . . .being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;the organisation, management or promotion of any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188) being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154); the financing or facilitation of any such transactions or activities as are mentioned in sub-paragraph (i) , (ia), (ib) , (ic) , (id) or (ie) above,, whether or not that trade or business is an excise licence trade, ; andany person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),and includes a registered club;ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;stores ” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act 1995 or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;transit goods ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question or transhipment of those goods for use as stores;transit shed ” has the meaning given by section 25A below; “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;vehicle ” includes a railway vehicle; “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below, be construed accordingly;warehousing regulations ” means regulations under section 93 below.2This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.3Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—Alcoholic Liquor Duties Act 1979 “beer ” “brewer ” and “ registered brewer “cider ” “compounder ” “distiller ” “distiller’s warehouse ” “dutiable alcoholic liquor ”licensed ”, in relation to producers of wine or made-wine “made-wine ” “producer of made-wine ” “producer of wine ” “proof ” “rectifier ” “registered club ” “spirits ” “wholesaler ” “wine ”Hydrocarbon Oil Duties Act 1979 “rebate ” “refinery ”Tobacco Products Duty Act 1979 “tobacco products ”4Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—athe goods are to be sold by retail either—iin the course of a journey made by the ship or aircraft, oriifor consumption on board;andbthe goods are not treated as exported by virtue of regulations under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).4A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4BIn relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.5A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.6In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.7The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the European Union , as if the revenue from duties so imposed remained part of the revenues of the Crown.S. 1 amended by S.I. 1987/2114, reg. 2S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(a)S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)S. 1(1): words in definition of "British ship" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 21979 c. 3. 1979 c. 4. 1979 c. 5. Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. 2.1979 c. 7. In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)Definition inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(b)Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3, Sch.Definitions inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1S. 1(1): definition of "free zone goods" substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of S.I. 1991/2727, reg. 4(b)1971 c. 80. 1968 c. 59. S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. 1 para. 6; S.I. 1998/3178, art. 2(2), Sch. 4Definition repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 2Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).Definition repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.1962 c. 58. Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)S. 1(1): definition of "representative" inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. 1(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).1972 c. 25. S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(2) S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. 1(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(3)S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(4)Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)S. 1(1): words in definition of "tons register" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).Words in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. IIWord inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)S. 1(4)(4A)(4B) substituted for s. 1(4) (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1999 c. 16, s. 10(1)(2)1979 c.3. S. 1 modified (30.10.2003) by Export Control Act 2002 (c. 28), ss. 11(4), 16(2) (with s. 16(7)); S.I. 2003/2629, art. 2(1)Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(a); S.I. 2005/1126, art. 2(2)(h)Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(b); S.I. 2005/1126, art. 2(2)(h)Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)Words in s. 1 added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 89S. 1: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)Words in s. 1(1) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(2); S.I. 2009/3074, art. 2(q)Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)S. 1(4A) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 1(3), 10; S.I. 2015/812, art. 2Words in s. 1(4)(a)(i) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 para. 1(2), 10; S.I. 2015/812, art. 2Words in s. 1(1) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 3
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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>
<dc:date>1980-02-29</dc:date>
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<dc:publisher>Statute Law Database</dc:publisher>
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<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1991-07-25" title="1991-07-25"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1992-01-01" title="1992-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1992-12-01" title="1992-12-01"/>
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<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/1/2009-11-30" title="2009-11-30"/>
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<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="294"/>
<ukm:BodyParagraphs Value="232"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="232" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-11-30">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/I/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/I" NumberOfProvisions="5" RestrictStartDate="2016-11-30" RestrictEndDate="2017-06-26" id="part-I" RestrictExtent="E+W+S+N.I.">
<Number>Part I</Number>
<Title> Preliminary</Title>
<P1group RestrictEndDate="2017-06-26" RestrictStartDate="2016-11-30" RestrictExtent="E+W+S+N.I.">
<Title>
Interpretation.
<CommentaryRef Ref="c14769701"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1" id="section-1">
<Pnumber>
<CommentaryRef Ref="c14769711"/>
<CommentaryRef Ref="key-1b353d84f76eca911434a835a42fd070"/>
<CommentaryRef Ref="key-99e8511ae080ba329f27f91f16a0905d"/>
1
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1" RestrictEndDate="2017-06-26" id="section-1-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act, unless the context otherwise requires—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-aerodrome">aerodrome </Term>
” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c14769721"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-approved-wharf">approved wharf </Term>
” has the meaning given by
<Addition ChangeId="d29p94" CommentaryRef="c14769731">section 20A</Addition>
below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-armed-forces">armed forces </Term>
” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service,
<CommentaryRef Ref="c14769741"/>
. . . or embodied;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316"></Substitution>
<Term>
<Substitution ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">assigned matter</Substitution>
</Term>
<Substitution ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty </Substitution>
<Substitution ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<Addition ChangeId="key-99a41e33beabf0af5821be829d6477bc-1531511931878" CommentaryRef="key-99a41e33beabf0af5821be829d6477bc">, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 </Addition>
</Substitution>
<Substitution ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<Addition ChangeId="key-99a41e33beabf0af5821be829d6477bc-1531511931878" CommentaryRef="key-99a41e33beabf0af5821be829d6477bc">
<Addition ChangeId="key-7b37eb81cb4f794a98cb6e0f01843d38-1531679010727" CommentaryRef="key-7b37eb81cb4f794a98cb6e0f01843d38"> or the Government of Wales Act 2006</Addition>
</Addition>
</Substitution>
<Substitution ChangeId="key-ba25d2e6419a7fb6113443916ae49316-1530290586256" CommentaryRef="key-ba25d2e6419a7fb6113443916ae49316">
<Addition ChangeId="key-99a41e33beabf0af5821be829d6477bc-1531511931878" CommentaryRef="key-99a41e33beabf0af5821be829d6477bc">;</Addition>
</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-boarding-station">boarding station </Term>
” means a boarding station for the time being appointed under section 19 below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-boundary">boundary </Term>
” means the land boundary of Northern Ireland;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-british-ship">British ship </Term>
” means a British ship within the meaning of the
<Addition ChangeId="d29p135" CommentaryRef="c14769751">Merchant Shipping Act 1995</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-claimant">claimant </Term>
”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-coasting-ship">coasting ship </Term>
” has the meaning given by section 69 below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-commander">commander </Term>
”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Substitution ChangeId="key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602" CommentaryRef="key-443febf8b5738ddc9c4c6b4fca74f23a"></Substitution>
<Term>
<Substitution ChangeId="key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602" CommentaryRef="key-443febf8b5738ddc9c4c6b4fca74f23a">the Commissioners</Substitution>
</Term>
<Substitution ChangeId="key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602" CommentaryRef="key-443febf8b5738ddc9c4c6b4fca74f23a">” means the Commissioners for Her Majesty’s Revenue and Customs</Substitution>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-community-transit-goods">Community transit goods </Term>
”—
</Text>
</Para>
</ListItem>
</UnorderedList>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/a/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1/a" id="section-1-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in relation to imported goods, means—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/a/i/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1/a/i" id="section-1-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/a/ii/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1/a/ii" id="section-1-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/b/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1/b" id="section-1-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in relation to goods for exportation, means—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/b/i/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1/b/i" id="section-1-1-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/1/b/ii/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/1/b/ii" id="section-1-1-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport
<Addition ChangeId="d29p210" CommentaryRef="c14769761">and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom</Addition>
;
</Text>
</P4para>
</P4>
</P3para>
</P3>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-container">container </Term>
” includes any bundle or package and any
<Addition ChangeId="key-50c4d77cb12d81b2ad958ac1b4818898-1531171676920" CommentaryRef="key-50c4d77cb12d81b2ad958ac1b4818898">baggage,</Addition>
box, cask or other receptacle whatsoever;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-customs-and-excise-acts">the customs and excise Acts </Term>
” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-customs-and-excise-acts-1979">the Customs and Excise Acts 1979 </Term>
” means—
</Text>
</Para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>this Act,</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
the
<CommentaryRef Ref="c14769771"/>
Customs and Excise Duties (General Reliefs) Act 1979,
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
the
<CommentaryRef Ref="c14769781"/>
Alcoholic Liquor Duties Act 1979,
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
the
<CommentaryRef Ref="c14769791"/>
Hydrocarbon Oil Duties Act 1979,
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c14769801"/>
. . . and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
the
<CommentaryRef Ref="c14769811"/>
Tobacco Products Duty Act 1979;
</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c14769821"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-customs-and-excise-airport">customs and excise airport </Term>
” has the meaning given by section 21(7) below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-customs-and-excise-station">customs and excise station </Term>
” has the meaning given by section 26 below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p289" CommentaryRef="c14769831"></Addition>
<Term id="term-designation-order">
<Addition ChangeId="d29p289" CommentaryRef="c14769831">designation order </Addition>
</Term>
<Addition ChangeId="d29p289" CommentaryRef="c14769831">” has the meaning given by section 100A(5);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-drawback-goods">drawback goods </Term>
” means goods in the case of which a claim for drawback has been or is to be made;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-dutiable-goods">dutiable goods </Term>
”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-dutiable-or-restricted-goods">dutiable or restricted goods </Term>
” has the meaning given by section 52 below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-examination-station">examination station </Term>
” has the meaning given by
<Addition ChangeId="d29p327" CommentaryRef="c14769841">section 22A</Addition>
below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p331" CommentaryRef="c14769851"></Addition>
<Term id="term-excise-duty-point">
<Addition ChangeId="d29p331" CommentaryRef="c14769851">excise duty point </Addition>
</Term>
<Addition ChangeId="d29p331" CommentaryRef="c14769851">” has the meaning given by section 1 of the Finance (</Addition>
<Abbreviation Expansion="Number">
<Addition ChangeId="d29p331" CommentaryRef="c14769851">No.</Addition>
</Abbreviation>
<Addition ChangeId="d29p331" CommentaryRef="c14769851"> 2) Act 1992;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-excise-licence-trade">excise licence trade </Term>
” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-excise-warehouse">excise warehouse </Term>
” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-exporter">exporter </Term>
”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p361" CommentaryRef="c14769861"></Addition>
<Term id="term-free-zone">
<Addition ChangeId="d29p361" CommentaryRef="c14769861">free zone </Addition>
</Term>
<Addition ChangeId="d29p361" CommentaryRef="c14769861">” has the meaning given by section 100A(2);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p361" CommentaryRef="c14769861">
<Addition ChangeId="d29p369" CommentaryRef="c14769871"></Addition>
</Addition>
<Term id="term-free-zone-goods">
<Addition ChangeId="d29p361" CommentaryRef="c14769861">
<Addition ChangeId="d29p369" CommentaryRef="c14769871">free zone goods </Addition>
</Addition>
</Term>
<Addition ChangeId="d29p361" CommentaryRef="c14769861">
<Addition ChangeId="d29p369" CommentaryRef="c14769871">” are goods which are within a free zone;</Addition>
</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c14769881"/>
<Addition ChangeId="d29p361" CommentaryRef="c14769861">. . .</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-goods">goods </Term>
” includes stores and
<Substitution ChangeId="key-3d910bf9a1f82136c3bdb8208ce455e5-1531522764630" CommentaryRef="key-3d910bf9a1f82136c3bdb8208ce455e5">containers</Substitution>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-holiday">holiday </Term>
”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the
<CommentaryRef Ref="c14769891"/>
Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-hovercraft">hovercraft </Term>
” means a hovercraft within the meaning of the
<CommentaryRef Ref="c14769901"/>
Hovercraft Act 1968;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-importer">importer </Term>
”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-justice">justice </Term>
” and “
<Term id="term-justice-of-the-peace">justice of the peace </Term>
” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-land">land </Term>
” and “
<Term id="term-landing">landing </Term>
”, in relation to aircraft, include alighting on water;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-law-officer-of-the-crown">law officer of the Crown </Term>
” means the Attorney General or
<Addition ChangeId="d29p444" CommentaryRef="c14769911">for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857</Addition>
or in Northern Ireland the Attorney General for Northern Ireland;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-licence-year">licence year </Term>
”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-master">master </Term>
”, in relation to a ship, includes any person having or taking the charge or command of the ship;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c14769921"/>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-night">night </Term>
” means the period between 11 pm and 5 am;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-dcd2807839a30ad1eca212ea48dab719-1531330961799" CommentaryRef="key-dcd2807839a30ad1eca212ea48dab719"></Addition>
<Term>
<Addition ChangeId="key-dcd2807839a30ad1eca212ea48dab719-1531330961799" CommentaryRef="key-dcd2807839a30ad1eca212ea48dab719">nuclear material</Addition>
</Term>
<Addition ChangeId="key-dcd2807839a30ad1eca212ea48dab719-1531330961799" CommentaryRef="key-dcd2807839a30ad1eca212ea48dab719">” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-occupier">occupier </Term>
”, in relation to any bonded premises,
<Addition ChangeId="d29p482" CommentaryRef="c14769931">includes any</Addition>
person who has given security to the Crown in respect of those premises;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-officer">officer </Term>
” means, subject to section 8(2) below, a person commissioned by the Commissioners;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-owner">owner </Term>
”, in relation to an aircraft, includes the operator of the aircraft;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-owner">owner </Term>
”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p507" CommentaryRef="c14769941"></Addition>
<Term id="term-perfect-entry">
<Addition ChangeId="d29p507" CommentaryRef="c14769941">perfect entry </Addition>
</Term>
<Addition ChangeId="d29p507" CommentaryRef="c14769941">” means an entry made in accordance with </Addition>
<Addition ChangeId="d29p507" CommentaryRef="c14769941">
<Addition ChangeId="d29p515" CommentaryRef="c14769951">regulation 5 of the Customs Controls on Importation of Goods Regulations 1991</Addition>
</Addition>
<Addition ChangeId="d29p507" CommentaryRef="c14769941"> or warehousing regulations, as the case may require;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-pipe-line">pipe-line </Term>
” has the meaning given by section 65 of the
<CommentaryRef Ref="c14769961"/>
Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-port">port </Term>
” means a port appointed by the Commissioners under section 19 below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-prescribed-area">prescribed area </Term>
” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-prescribed-sum">prescribed sum </Term>
”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-prohibited-or-restricted-goods">prohibited or restricted goods </Term>
” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-proper">proper </Term>
”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-proprietor">proprietor </Term>
”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-queens-warehouse">Queen’s warehouse </Term>
” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p579" CommentaryRef="c14769971"></Addition>
<Term id="term-registered-excise-dealer-and-shipper">
<Addition ChangeId="d29p579" CommentaryRef="c14769971"> registered excise dealer and shipper </Addition>
</Term>
<Addition ChangeId="d29p579" CommentaryRef="c14769971">” means a revenue trader approved and registered by the Commissioners under section 100G below;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p579" CommentaryRef="c14769971"></Addition>
<Term id="term-registered-excise-dealers-and-shippers-regulations">
<Addition ChangeId="d29p579" CommentaryRef="c14769971">registered excise dealers and shippers regulations </Addition>
</Term>
<Addition ChangeId="d29p579" CommentaryRef="c14769971">” means regulations under section 100G below;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p595" CommentaryRef="c14769981"></Addition>
<Term id="term-representative">
<Addition ChangeId="d29p595" CommentaryRef="c14769981">representative </Addition>
</Term>
<Addition ChangeId="d29p595" CommentaryRef="c14769981">”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy </Addition>
<Addition ChangeId="d29p595" CommentaryRef="c14769981">
<Substitution ChangeId="key-32b96d0c3f77b0758006739cc4da4837-1531922860004" CommentaryRef="key-32b96d0c3f77b0758006739cc4da4837">, trustee or interim trustee in a sequestration</Substitution>
</Addition>
<Addition ChangeId="d29p595" CommentaryRef="c14769981">, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-revenue-trade-provisions-of-the-customs-and-excise-acts">the revenue trade provisions of the customs and excise Acts </Term>
” means—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required;
<CommentaryRef Ref="c14769991"/>
. . .
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>
the provisions of the
<CommentaryRef Ref="c14770001"/>
Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above)
<Addition ChangeId="d29p629" CommentaryRef="c14770011">; </Addition>
<CommentaryRef Ref="c14770021"/>
<Addition ChangeId="d29p629" CommentaryRef="c14770011">. . .</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="d">
<Para>
<Text>
<Addition ChangeId="d29p629" CommentaryRef="c14770011">the provisions of Chapter </Addition>
<Acronym Expansion="2">
<Addition ChangeId="d29p629" CommentaryRef="c14770011">II</Addition>
</Acronym>
<Addition ChangeId="d29p629" CommentaryRef="c14770011"> of Part I of the Finance Act 1993;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="e">
<Para>
<Text>
<Addition ChangeId="d29p640" CommentaryRef="c14770031">the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="f">
<Para>
<Text>
<Addition ChangeId="key-35f15cfcbc0c065c541ad2aae11db7fd-1531513344216" CommentaryRef="key-35f15cfcbc0c065c541ad2aae11db7fd">the provisions of Part 1 of Schedule 24 to the Finance Act 2012;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="g">
<Para>
<Text>
<Addition ChangeId="key-8e8d2d61420b1f78b15adc38093daf2b-1531608304419" CommentaryRef="key-8e8d2d61420b1f78b15adc38093daf2b">the provisions of Part 3 of the Finance Act 2014;</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
</UnorderedList>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-revenue-trader">revenue trader </Term>
” means
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>
<CommentaryRef Ref="c14770041"/>
any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts
<Addition ChangeId="d29p663" CommentaryRef="c14770051">or which consists of or includes—</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="i">
<Para>
<Text>
<Addition ChangeId="d29p663" CommentaryRef="c14770051">the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); </Addition>
<CommentaryRef Ref="c14770061"/>
<Addition ChangeId="d29p663" CommentaryRef="c14770051">. . .</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ia">
<Para>
<Text>
<CommentaryRef Ref="c14770071"/>
<Addition ChangeId="d29p672">the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; </Addition>
<CommentaryRef Ref="c14770081"/>
<Addition ChangeId="d29p672">. . .</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ib">
<Para>
<Text>
<Addition ChangeId="d29p681" CommentaryRef="c14770091">being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ic">
<Para>
<Text>
<Addition ChangeId="d29p681" CommentaryRef="c14770091">the organisation, management or promotion of </Addition>
<Addition ChangeId="d29p681" CommentaryRef="c14770091">
<Substitution ChangeId="key-e6e4085068a1b4231fa88117c84446e3-1531609008650" CommentaryRef="key-e6e4085068a1b4231fa88117c84446e3">any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)</Substitution>
</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="id">
<Para>
<Text>
<Addition ChangeId="key-d7679f15abc3b88475feb22deeb29a15-1531513940249" CommentaryRef="key-d7679f15abc3b88475feb22deeb29a15">being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ie">
<Para>
<Text>
<Addition ChangeId="key-b4ede738e961d4c6ed62313897abd12f-1531608599900" CommentaryRef="key-b4ede738e961d4c6ed62313897abd12f">the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ii">
<Para>
<Text>
the financing or facilitation of any such transactions or activities
<Addition ChangeId="d29p699" CommentaryRef="c14770121">as are mentioned in sub-paragraph (i) </Addition>
<Addition ChangeId="d29p699" CommentaryRef="c14770121">
<Addition ChangeId="d29p701" CommentaryRef="c14770131">, (ia), (ib) </Addition>
</Addition>
<Addition ChangeId="d29p699" CommentaryRef="c14770121">
<Addition ChangeId="d29p701" CommentaryRef="c14770131">
<Substitution ChangeId="key-804879dbe652fe8252012307829101ee-1531514029030" CommentaryRef="key-804879dbe652fe8252012307829101ee">, (ic) </Substitution>
</Addition>
</Addition>
<Addition ChangeId="d29p699" CommentaryRef="c14770121">
<Addition ChangeId="d29p701" CommentaryRef="c14770131">
<Substitution ChangeId="key-804879dbe652fe8252012307829101ee-1531514029030" CommentaryRef="key-804879dbe652fe8252012307829101ee">
<Substitution ChangeId="key-092b1653adde906b3b2d55b1e3265dbc-1531609232932" CommentaryRef="key-092b1653adde906b3b2d55b1e3265dbc"> , (id) or (ie)</Substitution>
</Substitution>
</Addition>
</Addition>
<Addition ChangeId="d29p699" CommentaryRef="c14770121"> above</Addition>
,
</Text>
</Para>
</ListItem>
</OrderedList>
<Para>
<BlockText>
<Para>
<Text>
, whether or not that trade or business is an excise licence trade,
<Addition ChangeId="d29p713" CommentaryRef="c14770141">; and</Addition>
</Text>
</Para>
</BlockText>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="b">
<Para>
<Text>
<Addition ChangeId="d29p713" CommentaryRef="c14770141">any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (</Addition>
<Emphasis>
<Addition ChangeId="d29p713" CommentaryRef="c14770141">a</Addition>
</Emphasis>
<Addition ChangeId="d29p713" CommentaryRef="c14770141">) above),</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
<Para>
<Text>
<Addition ChangeId="d29p713" CommentaryRef="c14770141">and includes a registered club</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-ship">ship </Term>
” and “
<Term id="term-vessel">vessel </Term>
” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-shipment">shipment </Term>
” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-stores">stores </Term>
” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-tons-register">tons register </Term>
” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the
<Addition ChangeId="d29p759" CommentaryRef="c14770151">Merchant Shipping Act 1995</Addition>
or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-transit-goods">transit goods </Term>
”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-transit-or-transhipment">transit or transhipment </Term>
”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question
<Addition ChangeId="d29p777" CommentaryRef="c14770161">or transhipment of those goods for use as stores</Addition>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-transit-shed">transit shed </Term>
” has the meaning given by
<Addition ChangeId="d29p788" CommentaryRef="c14770171">section 25A</Addition>
below;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-dd4dee6f3aaca1f2a5c38f7093d27266-1531328356184" CommentaryRef="key-dd4dee6f3aaca1f2a5c38f7093d27266">“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p792" CommentaryRef="c14770181"></Addition>
<Term id="term-united-kingdom-waters">
<Addition ChangeId="d29p792" CommentaryRef="c14770181">United Kingdom waters </Addition>
</Term>
<Addition ChangeId="d29p792" CommentaryRef="c14770181">”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-vehicle">vehicle </Term>
” includes a railway vehicle;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p809" CommentaryRef="c14770191"> “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-warehouse">warehouse </Term>
”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section
<Addition ChangeId="d29p822" CommentaryRef="c14770201">and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below</Addition>
, be construed accordingly;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-warehousing-regulations">warehousing regulations </Term>
” means regulations under section 93 below.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/2/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/2" id="section-1-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/3/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/3" id="section-1-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—</Text>
</P2para>
<P2para>
<Text>
<Emphasis>Alcoholic Liquor Duties Act 1979</Emphasis>
</Text>
</P2para>
<P2para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text> “beer ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
“brewer ” and “
<Addition ChangeId="d29p859" CommentaryRef="c14770211">registered brewer</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “cider ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “compounder ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “distiller ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “distiller’s warehouse ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “dutiable alcoholic liquor ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-licensed">licensed </Term>
”, in relation to producers of wine or made-wine
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “made-wine ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “producer of made-wine ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “producer of wine ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “proof ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “rectifier ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “registered club ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “spirits ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p919" CommentaryRef="c14770221"> “wholesaler ”</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “wine ”</Text>
</Para>
<Para>
<Text>
<Emphasis>Hydrocarbon Oil Duties Act 1979</Emphasis>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “rebate ”</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “refinery ”</Text>
</Para>
<Para>
<Text>
<Emphasis>Tobacco Products Duty Act 1979</Emphasis>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text> “tobacco products ”</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4" id="section-1-4">
<Pnumber>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4/a/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4/a" id="section-1-4-a">
<Pnumber>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">the goods are to be sold by retail either—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4/a/i/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4/a/i" id="section-1-4-a-i">
<Pnumber>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">in the course of a </Addition>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">
<Substitution ChangeId="key-6a6c58a56a565f8253604251871dc623-1531863200878" CommentaryRef="key-6a6c58a56a565f8253604251871dc623">journey made by the ship or aircraft</Substitution>
</Addition>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4/a/ii/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4/a/ii" id="section-1-4-a-ii">
<Pnumber>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">for consumption on board;</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4/b/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4/b" id="section-1-4-b">
<Pnumber>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">the goods are not treated as exported by virtue of regulations under section 12 of the </Addition>
<CommentaryRef Ref="c14770241"/>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4A/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4A" id="section-1-4A">
<Pnumber>
<CommentaryRef Ref="key-3d73525caad1f6fb59404a384a9a3dc1"/>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/4B/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4B" id="section-1-4B">
<Pnumber>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">4B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p949" CommentaryRef="c14770231">In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/5/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/5" id="section-1-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/6/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/6" id="section-1-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/1/7/2016-11-30" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/7" RestrictEndDate="2020-12-31" id="section-1-7" RestrictExtent="E+W+S+N.I.">
<Pnumber>7</Pnumber>
<P2para>
<Text>
The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the
<Substitution ChangeId="key-b2509ff0ebe59fb37e644c44bb44fec6-1531429763035" CommentaryRef="key-b2509ff0ebe59fb37e644c44bb44fec6"> European Union</Substitution>
, as if the revenue from duties so imposed remained part of the revenues of the Crown.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14769701" Type="C">
<Para>
<Text>
S. 1 amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/2114" id="c00146" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="2114">S.I. 1987/2114</Citation>
,
<CitationSubRef id="c00147" CitationRef="c00146" URI="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769711" Type="C">
<Para>
<Text>
S. 1 extended (
<Emphasis>prosp.</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/28" id="c00149" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="28">2002 c. 28</Citation>
,
<CitationSubRef id="c00150" CitationRef="c00149" URI="http://www.legislation.gov.uk/id/ukpga/2002/28/section/11/4" Operative="true" SectionRef="section-11-4">ss. 11(4)</CitationSubRef>
,
<CitationSubRef id="c00151" CitationRef="c00149" URI="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/2" SectionRef="section-16-2">16(2)</CitationSubRef>
(with
<CitationSubRef id="c00152" CitationRef="c00149" URI="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/7" SectionRef="section-16-7">s. 16(7)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14769721" Type="F">
<Para>
<Text>
Definition in s. 1(1) repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00153" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00154" CitationRef="c00153" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/1" SectionRef="regulation-3-1">regs. 3(1)</CitationSubRef>
,
<CitationSubRef id="c00155" CitationRef="c00153" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2" SectionRef="regulation-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00156" CitationRef="c00153" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769731" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.1.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c00158" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef CitationRef="c00158" id="c00159" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/a" Operative="true" SectionRef="regulation-6-2-a">reg. 6(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769741" Type="F">
<Para>
<Text>
S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3086" id="c00161" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3086">S.I. 1998/3086</Citation>
,
<CitationSubRef CitationRef="c00161" id="c00162" URI="http://www.legislation.gov.uk/id/uksi/1998/3086/article/10/3" Operative="true" SectionRef="article-10-3">art. 10(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769751" Type="F">
<Para>
<Text>
S. 1(1): words in definition of "British ship" substituted (1.1.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/21" id="c00164" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="21">1995 c. 21</Citation>
,
<CitationSubRef CitationRef="c00164" id="c00165" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2" SectionRef="section-314-2">ss. 314(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00164" id="c00166" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2" SectionRef="section-316-2">316(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00164" id="c00167" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/2/a" Operative="true" SectionRef="schedule-13-paragraph-53-2-a">Sch. 13 para. 53(2)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00164" id="c00168" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1" SectionRef="section-312-1">s. 312(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14769761" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c00169" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c00170" CitationRef="c00169" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/2" Operative="true" SectionRef="schedule-1-paragraph-2">Sch. 1 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769771" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c00171" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3">1979 c. 3</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769781" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c00172" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769791" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00173" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769801" Type="F">
<Para>
<Text>
Words in s. 1(1) repealed (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c00175" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef CitationRef="c00175" id="c00176" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82" SectionRef="section-82">s. 82</CitationSubRef>
,
<CitationSubRef CitationRef="c00175" id="c00177" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/II" Operative="true" SectionRef="schedule-18-part-II">Sch. 18 Pt. 2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769811" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c00178" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769821" Type="F">
<Para>
<Text>
In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c00179" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef id="c00180" CitationRef="c00179" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/2/a" Operative="true" SectionRef="regulation-3-2-a">reg. 3(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769831" Type="F">
<Para>
<Text>
Definition inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00181" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00181" id="c00182" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8" SectionRef="section-8">s. 8</CitationSubRef>
,
<CitationSubRef CitationRef="c00181" id="c00183" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/1" Operative="true" SectionRef="schedule-4-part-II-paragraph-1">Sch. 4 Pt. 2 para. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769841" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.1.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c00185" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef CitationRef="c00185" id="c00186" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/b" Operative="true" SectionRef="regulation-6-2-b">reg. 6(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769851" Type="F">
<Para>
<Text>
Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="d10e2" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef CitationRef="d10e2" id="ccd8e520231124095245483Z" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" Operative="true" SectionRef="article-4">art. 4</CitationSubRef>
and 1.1.1993 in so far as then not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="d10e8" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef CitationRef="d10e8" id="ccd8e1120231124095245483Z" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5" SectionRef="section-1-5">s. 1(5)</CitationSubRef>
,
<CitationSubRef CitationRef="d10e8" id="ccd8e1420231124095245483Z" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/1" Operative="true" SectionRef="schedule-1-paragraph-1">Sch. 1 para. 1</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="d10e18" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef CitationRef="d10e18" id="ccd8e2120231124095245483Z" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef CitationRef="d10e18" id="ccd8e2420231124095245483Z" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II" Operative="true" SectionRef="schedule-part-II">Sch. Pt. 2</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3261" id="d10e27" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3261">S.I. 1992/3261</Citation>
,
<CitationSubRef CitationRef="d10e27" id="ccd8e3020231124095245483Z" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="d10e27" id="ccd8e3320231124095245483Z" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769861" Type="F">
<Para>
<Text>
Definitions inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00198" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00198" id="c00199" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8" SectionRef="section-8">s. 8</CitationSubRef>
,
<CitationSubRef CitationRef="c00198" id="c00200" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/1" Operative="true" SectionRef="schedule-4-part-II-paragraph-1">Sch. 4 Pt. 2 para. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769871" Type="F">
<Para>
<Text>
S. 1(1): definition of "free zone goods" substituted (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00202" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef CitationRef="c00202" id="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/1" SectionRef="section-100-1">ss. 100(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00202" id="c00204" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1" SectionRef="section-101-1">101(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00202" id="c00205" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/14/paragraph/6" Operative="true" SectionRef="schedule-14-paragraph-6">Sch. 14 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769881" Type="F">
<Para>
<Text>
In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2727" id="c00206" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2727">S.I. 1991/2727</Citation>
,
<CitationSubRef CitationRef="c00206" id="c00207" URI="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/4/b" Operative="true" SectionRef="regulation-4-b">reg. 4(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769891" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/80" id="c00208" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="80">1971 c. 80</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769901" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1968/59" id="c00209" Year="1968" Class="UnitedKingdomPublicGeneralAct" Number="59">1968 c. 59</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769911" Type="F">
<Para>
<Text>
S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1042" id="c00211" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1042">S.I. 1999/1042</Citation>
,
<CitationSubRef CitationRef="c00211" id="c00212" URI="http://www.legislation.gov.uk/id/uksi/1999/1042/article/1/2/b" SectionRef="article-1-2-b">arts. 1(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="c00211" id="c00213" URI="http://www.legislation.gov.uk/id/uksi/1999/1042/article/4" SectionRef="article-4">4</CitationSubRef>
,
<CitationSubRef CitationRef="c00211" id="c00214" URI="http://www.legislation.gov.uk/id/uksi/1999/1042/schedule/2/part/I" Operative="true" SectionRef="schedule-2-part-I">Sch. 2 Pt. 1 para. 6</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3178" id="c00215" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3178">S.I. 1998/3178</Citation>
,
<CitationSubRef CitationRef="c00215" id="c00216" URI="http://www.legislation.gov.uk/id/uksi/1998/3178/article/2/2" SectionRef="article-2-2">art. 2(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00215" id="c00217" URI="http://www.legislation.gov.uk/id/uksi/1998/3178/schedule/4" Operative="true" SectionRef="schedule-4">Sch. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769921" Type="F">
<Para>
<Text>
Definition repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/49" id="c00218" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="49" Title="Territorial Sea Act 1987">Territorial Sea Act 1987 (c. 49, SIF 29:1)</Citation>
,
<CitationSubRef id="c00219" CitationRef="c00218" URI="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3" SectionRef="section-3">s. 3</CitationSubRef>
,
<CitationSubRef id="c00220" CitationRef="c00218" URI="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769931" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c00222" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c00223" CitationRef="c00222" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c00224" CitationRef="c00222" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/1/a" Operative="true" SectionRef="schedule-2-paragraph-1-a">Sch. 2 para. 1(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="c00225" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="c00226" CitationRef="c00225" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769941" Type="F">
<Para>
<Text>
Definition repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00227" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00227" id="c00228" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I" Operative="true" SectionRef="schedule-19-part-I">Sch. 19 Pt. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769951" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00230" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
<CitationSubRef id="c00231" CitationRef="c00230" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1" SectionRef="regulation-10-1">reg. 10(1)</CitationSubRef>
,
<CitationSubRef id="c00232" CitationRef="c00230" URI="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/2" Operative="true" SectionRef="schedule-1-paragraph-2">Sch. 1 para. 2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769961" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1962/58" id="c00233" Year="1962" Class="UnitedKingdomPublicGeneralAct" Number="58">1962 c. 58</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14769971" Type="F">
<Para>
<Text>
Definitions in s. 1(1) inserted (25.7.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00234" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c00235" CitationRef="c00234" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/1" Operative="true" SectionRef="section-11-1">s. 11(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769981" Type="F">
<Para>
<Text>
S. 1(1): definition of "representative" inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00237" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00237" id="c00238" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00237" id="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/2/4" Operative="true" SectionRef="schedule-6-paragraph-2-4">Sch. 6 para. 2(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00240" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef CitationRef="c00240" id="c00241" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14769991" Type="F">
<Para>
<Text>
Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00243" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00243" id="c00244" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/2/a" SectionRef="section-30-2-a">ss. 30(2)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="c00243" id="c00245" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef CitationRef="c00243" id="c00246" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/7" Operative="true" SectionRef="schedule-23-part-I-7">Sch. 23 Pt. 1(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00243" id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3" SectionRef="section-40-2-3">s. 40(2)(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2842" id="c00248" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2842">S.I. 1993/2842</Citation>
,
<CitationSubRef CitationRef="c00248" id="c00249" URI="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1" Operative="true" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770001" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/25" id="c00250" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="25">1972 c. 25</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770011" Type="F">
<Para>
<Text>
S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00252" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00252" id="c00253" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/2/b" Operative="true" SectionRef="section-30-2-b">s. 30(2)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00252" id="c00254" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3" SectionRef="section-40-2-3">s. 40(2)(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2842" id="c00255" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2842">S.I. 1993/2842</Citation>
,
<CitationSubRef CitationRef="c00255" id="c00256" URI="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1" Operative="true" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770021" Type="F">
<Para>
<Text>
S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00258" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00258" id="c00259" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113/1" SectionRef="section-113-1">s. 113(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00258" id="c00260" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II" Operative="true" SectionRef="schedule-18-part-II">Sch. 18 Pt. 2</CitationSubRef>
, Note 2
</Text>
</Para>
</Commentary>
<Commentary id="c14770031" Type="F">
<Para>
<Text>
S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00262" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00262" id="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2" SectionRef="section-13-2">ss. 13(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00262" id="c00264" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15" SectionRef="section-15">15</CitationSubRef>
,
<CitationSubRef CitationRef="c00262" id="c00265" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I" Operative="true" SectionRef="schedule-2-part-I">Sch. 2 Pt. 1 para. 2(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770041" Type="F">
<Para>
<Text>
S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00266" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00266" id="c00267" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11" SectionRef="section-11">s. 11</CitationSubRef>
,
<CitationSubRef CitationRef="c00266" id="c00268" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/1" Operative="true" SectionRef="schedule-8-part-I-paragraph-1-1">Sch. 8 Pt. 1 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770051" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (25.7.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00270" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c00271" CitationRef="c00270" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/2" Operative="true" SectionRef="section-11-2">s. 11(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770061" Type="F">
<Para>
<Text>
S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00273" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00273" id="c00274" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/a" SectionRef="section-30-3-a">s. 30(3)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="c00273" id="c00275" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213" SectionRef="section-213">213</CitationSubRef>
,
<CitationSubRef CitationRef="c00273" id="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I" Operative="true" SectionRef="schedule-23-part-I">Sch. 23 Pt. 1(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00273" id="c00277" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3" SectionRef="section-40-2-3">ss. 40(2)(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2842" id="c00278" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2842">S.I. 1993/2842</Citation>
,
<CitationSubRef CitationRef="c00278" id="c00279" URI="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1" Operative="true" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770071" Type="F">
<Para>
<Text>
S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00281" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00281" id="c00282" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/b" Operative="true" SectionRef="section-30-3-b">s. 30(3)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00281" id="c00283" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3" SectionRef="section-40-2-3">s. 40(2)(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2842" id="c00284" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2842">S.I. 1993/2842</Citation>
,
<CitationSubRef CitationRef="c00284" id="c00285" URI="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1" Operative="true" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770081" Type="F">
<Para>
<Text>
S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00287" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00287" id="c00288" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113/1" SectionRef="section-113-1">s. 113(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00287" id="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II" Operative="true" SectionRef="schedule-18-part-II">Sch. 18 Pt. 2</CitationSubRef>
, Note 2
</Text>
</Para>
</Commentary>
<Commentary id="c14770091" Type="F">
<Para>
<Text>
S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00291" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00291" id="c00292" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2" SectionRef="section-13-2">ss. 13(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00291" id="c00293" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15" SectionRef="section-15">15</CitationSubRef>
,
<CitationSubRef CitationRef="c00291" id="c00294" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/2/3" Operative="true" SectionRef="schedule-2-part-I-paragraph-2-3">Sch. 2 Pt. 1 para. 2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770121" Type="F">
<Para>
<Text>
S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00298" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef CitationRef="c00298" id="c00299" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/c" Operative="true" SectionRef="section-30-3-c">s. 30(3)(c)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00298" id="c00300" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3" SectionRef="section-40-2-3">s. 40(2)(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2842" id="c00301" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2842">S.I. 1993/2842</Citation>
,
<CitationSubRef CitationRef="c00301" id="c00302" URI="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1" Operative="true" SectionRef="article-3-1">art. 3(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770131" Type="F">
<Para>
<Text>
S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00304" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef CitationRef="c00304" id="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2" SectionRef="section-13-2">ss. 13(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00304" id="c00306" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15" SectionRef="section-15">15</CitationSubRef>
,
<CitationSubRef CitationRef="c00304" id="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/2/4" Operative="true" SectionRef="schedule-2-part-I-paragraph-2-4">Sch. 2 Pt. 1 para. 2(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770141" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00308" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c00308" id="c00309" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11" SectionRef="section-11">s. 11</CitationSubRef>
,
<CitationSubRef CitationRef="c00308" id="c00310" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/1" Operative="true" SectionRef="schedule-8-part-I-paragraph-1-1">Sch. 8 Pt. 1 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770151" Type="F">
<Para>
<Text>
S. 1(1): words in definition of "tons register" substituted (1.1.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/21" id="c00312" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="21">1995 c. 21</Citation>
,
<CitationSubRef CitationRef="c00312" id="c00313" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2" SectionRef="section-314-2">ss. 314(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00312" id="c00314" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2" SectionRef="section-316-2">316(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00312" id="c00315" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/2/b" Operative="true" SectionRef="schedule-13-paragraph-53-2-b">Sch. 13 para. 53(2)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="c00312" id="c00316" URI="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1" SectionRef="section-312-1">s. 312(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14770161" Type="F">
<Para>
<Text>
Words added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/51" id="c00317" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="51" Title="Finance (No. 2) Act 1987">Finance (No. 2) Act 1987 (c. 51)</Citation>
,
<CitationSubRef id="c00318" CitationRef="c00317" URI="http://www.legislation.gov.uk/id/ukpga/1987/51/section/103/3" Operative="true" SectionRef="section-103-3">s. 103(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770171" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c00320" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef id="c00321" CitationRef="c00320" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/c" Operative="true" SectionRef="regulation-6-2-c">reg. 6(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770181" Type="F">
<Para>
<Text>
Definition inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/49" id="c00322" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="49" Title="Territorial Sea Act 1987">Territorial Sea Act 1987 (c. 49, SIF 29:1)</Citation>
,
<CitationSubRef id="c00323" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3" SectionRef="section-3">s. 3</CitationSubRef>
,
<CitationSubRef id="c00324" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/1/paragraph/4/1" Operative="true" SectionRef="schedule-1-paragraph-4-1">Sch. 1 para. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770191" Type="F">
<Para>
<Text>
In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c00325" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef id="c00326" CitationRef="c00325" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/2/b" Operative="true" SectionRef="regulation-3-2-b">reg. 3(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770201" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c00328" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c00329" CitationRef="c00328" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c00330" CitationRef="c00328" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/1/b" Operative="true" SectionRef="schedule-2-paragraph-1-b">Sch. 2 para. 1(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="c00331" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="c00332" CitationRef="c00331" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14770211" Type="F">
<Para>
<Text>
Words in s. 1(3) substituted (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00334" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c00335" CitationRef="c00334" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/7/4/5" SectionRef="section-7-4-5">s. 7(4)(5)</CitationSubRef>
,
<CitationSubRef id="c00336" CitationRef="c00334" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/2/paragraph/1/a" Operative="true" SectionRef="schedule-2-paragraph-1-a">Sch. 2 para. 1(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1152" id="c00337" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1152">S.I. 1993/1152</Citation>
,
<CitationSubRef id="c00338" CitationRef="c00337" URI="http://www.legislation.gov.uk/id/uksi/1993/1152/article/3/2" SectionRef="article-3-2">art. 3(2)</CitationSubRef>
,
<CitationSubRef id="c00339" CitationRef="c00337" URI="http://www.legislation.gov.uk/id/uksi/1993/1152/schedule/1/part/II" Operative="true" SectionRef="schedule-1-part-II">Sch. 1 Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770221" Type="F">
<Para>
<Text>
Word inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00340" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00341" CitationRef="c00340" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11" SectionRef="section-11">s. 11</CitationSubRef>
,
<CitationSubRef id="c00342" CitationRef="c00340" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/2" Operative="true" SectionRef="schedule-8-part-I-paragraph-1-2">Sch. 8 Pt. I para. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770231" Type="F">
<Para>
<Text>
S. 1(4)(4A)(4B) substituted for s. 1(4) (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00344" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef CitationRef="c00344" id="c00345" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/10/1/2" Operative="true" SectionRef="section-10-1-2">s. 10(1)(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14770241" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c00346" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3">1979 c.3</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-1b353d84f76eca911434a835a42fd070" Type="C">
<Para>
<Text>
S. 1 modified (30.10.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/28" id="cpw93jg72-00007" Class="UnitedKingdomPublicGeneralAct" Year="2002" Number="28" Title="Export Control Act 2002">Export Control Act 2002 (c. 28)</Citation>
,
<CitationSubRef id="cpw93jg72-00008" CitationRef="cpw93jg72-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/28/section/11/4" SectionRef="section-11-4" Operative="true">ss. 11(4)</CitationSubRef>
,
<CitationSubRef id="cpw93jg72-00009" CitationRef="cpw93jg72-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/2" SectionRef="section-16-2">16(2)</CitationSubRef>
(with
<CitationSubRef id="cpw93jg72-00010" CitationRef="cpw93jg72-00007" URI="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/7" SectionRef="section-16-7">s. 16(7)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2629" id="cpw93jg72-00011" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2629" Title="The Export Control Act 2002 (Commencement and Transitional Provisions) Order 2003">S.I. 2003/2629</Citation>
,
<CitationSubRef id="cpw93jg72-00012" CitationRef="cpw93jg72-00011" URI="http://www.legislation.gov.uk/id/uksi/2003/2629/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba25d2e6419a7fb6113443916ae49316" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0mi1tb53-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0mi1tb53-00008" CitationRef="c0mi1tb53-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c0mi1tb53-00009" CitationRef="c0mi1tb53-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/22/a" SectionRef="schedule-4-paragraph-22-a" Operative="true">Sch. 4 para. 22(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0mi1tb53-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0mi1tb53-00011" CitationRef="c0mi1tb53-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h" SectionRef="article-2-2-h">art. 2(2)(h)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-443febf8b5738ddc9c4c6b4fca74f23a" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0mi1tb53-00018" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0mi1tb53-00019" CitationRef="c0mi1tb53-00018" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c0mi1tb53-00020" CitationRef="c0mi1tb53-00018" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/22/b" SectionRef="schedule-4-paragraph-22-b" Operative="true">Sch. 4 para. 22(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0mi1tb53-00021" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0mi1tb53-00022" CitationRef="c0mi1tb53-00021" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h" SectionRef="article-2-2-h">art. 2(2)(h)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-50c4d77cb12d81b2ad958ac1b4818898" Type="F">
<Para>
<Text>
Word in s. 1(1) inserted (21.7.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c1137dol3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="c1137dol3-00008" CitationRef="c1137dol3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/117/2" SectionRef="section-117-2" Operative="true">s. 117(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd4dee6f3aaca1f2a5c38f7093d27266" Type="F">
<Para>
<Text>
Words in s. 1 added (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c13ofcne3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="c13ofcne3-00008" CitationRef="c13ofcne3-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="c13ofcne3-00009" CitationRef="c13ofcne3-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/89" SectionRef="schedule-1-paragraph-89" Operative="true">Sch. 1 para. 89</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-99e8511ae080ba329f27f91f16a0905d" Type="C">
<Para>
<Text>
S. 1: power to extend conferred (30.11.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/4" id="c13pvufd3-00117" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="4" Title="Criminal Justice and Immigration Act 2008">Criminal Justice and Immigration Act 2008 (c. 4)</Citation>
,
<CitationSubRef id="c13pvufd3-00118" CitationRef="c13pvufd3-00117" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7" SectionRef="section-153-7">s. 153(7)</CitationSubRef>
,
<CitationSubRef id="c13pvufd3-00119" CitationRef="c13pvufd3-00117" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1" SectionRef="schedule-17-paragraph-9-1" Operative="true">Sch. 17 para. 9(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3074" id="c13pvufd3-00120" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3074" Title="The Criminal Justice and Immigration Act 2008 (Commencement No.13 and Transitory Provision) Order 2009">S.I. 2009/3074</Citation>
,
<CitationSubRef id="c13pvufd3-00121" CitationRef="c13pvufd3-00120" URI="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q" SectionRef="article-2-q">art. 2(q)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dcd2807839a30ad1eca212ea48dab719" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (30.11.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/4" id="c13q0qy13-00018" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="4" Title="Criminal Justice and Immigration Act 2008">Criminal Justice and Immigration Act 2008 (c. 4)</Citation>
,
<CitationSubRef id="c13q0qy13-00019" CitationRef="c13q0qy13-00018" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7" SectionRef="section-153-7">s. 153(7)</CitationSubRef>
,
<CitationSubRef id="c13q0qy13-00020" CitationRef="c13q0qy13-00018" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/2" SectionRef="schedule-17-paragraph-8-2" Operative="true">Sch. 17 para. 8(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3074" id="c13q0qy13-00021" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3074" Title="The Criminal Justice and Immigration Act 2008 (Commencement No.13 and Transitory Provision) Order 2009">S.I. 2009/3074</Citation>
,
<CitationSubRef id="c13q0qy13-00022" CitationRef="c13q0qy13-00021" URI="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q" SectionRef="article-2-q">art. 2(q)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b2509ff0ebe59fb37e644c44bb44fec6" Type="F">
<Para>
<Text>
Words in Act substituted (22.4.2011) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/1043" id="c2rda3ko3-00006" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="1043" Title="The Treaty of Lisbon (Changes in Terminology) Order 2011">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</Citation>
,
<CitationSubRef id="c2rda3ko3-00007" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2" SectionRef="article-2">arts. 2</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00008" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3" SectionRef="article-3" Operative="true">3</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00009" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4" SectionRef="article-4">4</CitationSubRef>
(with
<CitationSubRef id="c2rda3ko3-00010" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2" SectionRef="article-3-2">art. 3(2)</CitationSubRef>
<CitationSubRef id="c2rda3ko3-00011" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3" SectionRef="article-3-3">(3)</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00012" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2" SectionRef="article-4-2">4(2)</CitationSubRef>
,
<CitationSubRef id="c2rda3ko3-00013" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4" SectionRef="article-6-4">6(4)</CitationSubRef>
<CitationSubRef id="c2rda3ko3-00014" CitationRef="c2rda3ko3-00006" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5" SectionRef="article-6-5">(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-99a41e33beabf0af5821be829d6477bc" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (1.7.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="c16ps85x3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef id="c16ps85x3-00008" CitationRef="c16ps85x3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/7" SectionRef="section-24-7" Operative="true">ss. 24(7)</CitationSubRef>
,
<CitationSubRef id="c16ps85x3-00009" CitationRef="c16ps85x3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-35f15cfcbc0c065c541ad2aae11db7fd" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="c16qanan3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef id="c16qanan3-00008" CitationRef="c16qanan3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/2" SectionRef="schedule-24-paragraph-41-2" Operative="true">Sch. 24 para. 41(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d7679f15abc3b88475feb22deeb29a15" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="c16qanan3-00023" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef id="c16qanan3-00024" CitationRef="c16qanan3-00023" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/3/b" SectionRef="schedule-24-paragraph-41-3-b" Operative="true">Sch. 24 para. 41(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-804879dbe652fe8252012307829101ee" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="c16qanan3-00031" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef id="c16qanan3-00032" CitationRef="c16qanan3-00031" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/3/c" SectionRef="schedule-24-paragraph-41-3-c" Operative="true">Sch. 24 para. 41(3)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3d910bf9a1f82136c3bdb8208ce455e5" Type="F">
<Para>
<Text>
Word in s. 1(1) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c16w9eaz3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c16w9eaz3-00008" CitationRef="c16w9eaz3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/225" SectionRef="section-225" Operative="true">s. 225</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8e8d2d61420b1f78b15adc38093daf2b" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (1.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c18b5bjx3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c18b5bjx3-00008" CitationRef="c18b5bjx3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c" SectionRef="section-198-2-c">s. 198(2)(c)</CitationSubRef>
,
<CitationSubRef id="c18b5bjx3-00009" CitationRef="c18b5bjx3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/2" SectionRef="schedule-28-paragraph-11-2" Operative="true">Sch. 28 para. 11(2)</CitationSubRef>
(with
<CitationSubRef id="c18b5bjx3-00010" CitationRef="c18b5bjx3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29" SectionRef="schedule-29">Sch. 29</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b4ede738e961d4c6ed62313897abd12f" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (1.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c18bcmdw3-00027" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c18bcmdw3-00028" CitationRef="c18bcmdw3-00027" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c" SectionRef="section-198-2-c">s. 198(2)(c)</CitationSubRef>
,
<CitationSubRef id="c18bcmdw3-00029" CitationRef="c18bcmdw3-00027" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/b" SectionRef="schedule-28-paragraph-11-3-b" Operative="true">Sch. 28 para. 11(3)(b)</CitationSubRef>
(with
<CitationSubRef id="c18bcmdw3-00030" CitationRef="c18bcmdw3-00027" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29" SectionRef="schedule-29">Sch. 29</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e6e4085068a1b4231fa88117c84446e3" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c18bl9ku3-00017" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c18bl9ku3-00018" CitationRef="c18bl9ku3-00017" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c" SectionRef="section-198-2-c">s. 198(2)(c)</CitationSubRef>
,
<CitationSubRef id="c18bl9ku3-00019" CitationRef="c18bl9ku3-00017" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/a" SectionRef="schedule-28-paragraph-11-3-a" Operative="true">Sch. 28 para. 11(3)(a)</CitationSubRef>
(with
<CitationSubRef id="c18bl9ku3-00020" CitationRef="c18bl9ku3-00017" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29" SectionRef="schedule-29">Sch. 29</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-092b1653adde906b3b2d55b1e3265dbc" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (1.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c18bl9ku3-00037" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c18bl9ku3-00038" CitationRef="c18bl9ku3-00037" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c" SectionRef="section-198-2-c">s. 198(2)(c)</CitationSubRef>
,
<CitationSubRef id="c18bl9ku3-00039" CitationRef="c18bl9ku3-00037" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/c" SectionRef="schedule-28-paragraph-11-3-c" Operative="true">Sch. 28 para. 11(3)(c)</CitationSubRef>
(with
<CitationSubRef id="c18bl9ku3-00040" CitationRef="c18bl9ku3-00037" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29" SectionRef="schedule-29">Sch. 29</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7b37eb81cb4f794a98cb6e0f01843d38" Type="F">
<Para>
<Text>
Words in s. 1(1) inserted (17.2.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/29" id="c19hal6d3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="29" Title="Wales Act 2014">Wales Act 2014 (c. 29)</Citation>
,
<CitationSubRef id="c19hal6d3-00008" CitationRef="c19hal6d3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/7/1" SectionRef="section-7-1" Operative="true">ss. 7(1)</CitationSubRef>
,
<CitationSubRef id="c19hal6d3-00009" CitationRef="c19hal6d3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/2/b" SectionRef="section-29-2-b">29(2)(b)</CitationSubRef>
<CitationSubRef id="c19hal6d3-00010" CitationRef="c19hal6d3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/3" SectionRef="section-29-3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3d73525caad1f6fb59404a384a9a3dc1" Type="F">
<Para>
<Text>
S. 1(4A) omitted (1.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c1cixfmr3-00016" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c1cixfmr3-00017" CitationRef="c1cixfmr3-00016" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/1/3" SectionRef="schedule-21-paragraph-1-3" Operative="true">Sch. 21 para. 1(3)</CitationSubRef>
,
<CitationSubRef id="c1cixfmr3-00018" CitationRef="c1cixfmr3-00016" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10" SectionRef="schedule-21-paragraph-10">10</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/812" id="c1cixfmr3-00019" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="812" Title="The Finance Act 2014, Schedule 21 (Commencement) Order 2015">S.I. 2015/812</Citation>
,
<CitationSubRef id="c1cixfmr3-00020" CitationRef="c1cixfmr3-00019" URI="http://www.legislation.gov.uk/id/uksi/2015/812/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6a6c58a56a565f8253604251871dc623" Type="F">
<Para>
<Text>
Words in s. 1(4)(a)(i) substituted (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c1cixfmr3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c1cixfmr3-00008" CitationRef="c1cixfmr3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/1/2" SectionRef="schedule-21-paragraph-1-2" Operative="true">Sch. 21 para. 1(2)</CitationSubRef>
,
<CitationSubRef id="c1cixfmr3-00009" CitationRef="c1cixfmr3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10" SectionRef="schedule-21-paragraph-10">10</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/812" id="c1cixfmr3-00010" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="812" Title="The Finance Act 2014, Schedule 21 (Commencement) Order 2015">S.I. 2015/812</Citation>
,
<CitationSubRef id="c1cixfmr3-00011" CitationRef="c1cixfmr3-00010" URI="http://www.legislation.gov.uk/id/uksi/2015/812/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-32b96d0c3f77b0758006739cc4da4837" Type="F">
<Para>
<Text>
Words in s. 1(1) substituted (30.11.2016) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1034" id="c1dig0013-00007" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1034" Title="The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016">The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034)</Citation>
,
<CitationSubRef id="c1dig0013-00008" CitationRef="c1dig0013-00007" URI="http://www.legislation.gov.uk/id/uksi/2016/1034/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef id="c1dig0013-00009" CitationRef="c1dig0013-00007" URI="http://www.legislation.gov.uk/id/uksi/2016/1034/schedule/1/paragraph/3" SectionRef="schedule-1-paragraph-3" Operative="true">Sch. 1 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>