http://www.legislation.gov.uk/ukpga/1979/2/section/115/2006-07-27Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2006-07-27 Part IX Control of Excise Licence Trades and Revenue Traders General provisions as to revenue traders Power to keep specimen on premises of revenue traders.1151The proper officer may place and leave on the premises of a revenue trader a specimen, that is to say, a document in which may be entered any particulars relating to the trader’s trade from time to time recorded by that or any other officer.2Any such specimen shall be deposited at some place on premises entered by the trader where convenient access may be had thereto at any time by the trader and by any officer, and any officer may at any time remove the specimen and deposit a new one in its place.3Where any charge of duty made by an officer upon a trader is not recorded in a specimen, the officer shall, if so required in writing by the trader at the time when the officer takes his account for the purpose of charging duty, give to the trader a copy of the charge in writing under his hand.4If the revenue trader removes, conceals, withholds, damages or destroys a specimen, or alters, defaces, or obliterates any entry therein, his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..5For the purposes of subsection (4) above and without prejudice to section 10(1) of the Finance Act 1994 (exception for cases of reasonable excuse), conduct by an employee of the revenue trader or by any other person entitled to act on the trader’s behalf in connection with his trade shall be deemed to be conduct by that trader except in so far as he took all reasonable steps to prevent it.Words in s. 115(4) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 10(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))S. 115(5) inserted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 10(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))
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<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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<Number>Part IX</Number>
<Title> Control of Excise Licence Trades and Revenue Traders</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/IX/crossheading/general-provisions-as-to-revenue-traders/2006-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IX/crossheading/general-provisions-as-to-revenue-traders" NumberOfProvisions="8" RestrictEndDate="2011-04-01" id="part-IX-crossheading-general-provisions-as-to-revenue-traders" RestrictExtent="E+W+S+N.I.">
<Title> General provisions as to revenue traders</Title>
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<Title> Power to keep specimen on premises of revenue traders.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/115/2006-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/115" id="section-115">
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<Text>The proper officer may place and leave on the premises of a revenue trader a specimen, that is to say, a document in which may be entered any particulars relating to the trader’s trade from time to time recorded by that or any other officer.</Text>
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<Pnumber>2</Pnumber>
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<Text>Any such specimen shall be deposited at some place on premises entered by the trader where convenient access may be had thereto at any time by the trader and by any officer, and any officer may at any time remove the specimen and deposit a new one in its place.</Text>
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<Pnumber>3</Pnumber>
<P2para>
<Text>Where any charge of duty made by an officer upon a trader is not recorded in a specimen, the officer shall, if so required in writing by the trader at the time when the officer takes his account for the purpose of charging duty, give to the trader a copy of the charge in writing under his hand.</Text>
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<Text>
If
<Addition ChangeId="d29p10140" CommentaryRef="c14777851">the revenue trader</Addition>
removes, conceals, withholds, damages or destroys a specimen, or alters, defaces, or obliterates any entry therein,
<Addition ChangeId="d29p10144" CommentaryRef="c14777851">his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
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<Text>
<Addition ChangeId="d29p10148" CommentaryRef="c14777871">For the purposes of subsection (4) above and without prejudice to section 10(1) of the Finance Act 1994 (exception for cases of reasonable excuse), conduct by an employee of the revenue trader or by any other person entitled to act on the trader’s behalf in connection with his trade shall be deemed to be conduct by that trader except in so far as he took all reasonable steps to prevent it.</Addition>
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<Para>
<Text>
Words in
<CitationSubRef id="c02181" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/115/4" SectionRef="section-115-4">s. 115(4)</CitationSubRef>
substituted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c02182" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c02183" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9" CitationRef="c02182" SectionRef="section-9-9">s. 9(9)</CitationSubRef>
,
<CitationSubRef id="c02184" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/10/1/a/b" Operative="true" CitationRef="c02182" SectionRef="schedule-4-part-I-paragraph-10-1-a-b">Sch. 4 Pt. I para. 10(1)(a)(b)</CitationSubRef>
(with
<CitationSubRef id="c02185" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" CitationRef="c02182" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c02186" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c02187" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" CitationRef="c02186" SectionRef="article-3">art. 3</CitationSubRef>
(with
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</Text>
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<Para>
<Text>
<CitationSubRef id="c02189" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/115/5" SectionRef="section-115-5">S. 115(5)</CitationSubRef>
inserted (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c02190" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
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,
<CitationSubRef id="c02192" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/10/2" Operative="true" CitationRef="c02190" SectionRef="schedule-4-part-I-paragraph-10-2">Sch. 4 Pt. I para. 10(2)</CitationSubRef>
(with
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);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c02194" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c02195" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" CitationRef="c02194" SectionRef="article-3">art. 3</CitationSubRef>
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)
</Text>
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