Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

S. 118A(6)(a) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with 1(3), 6(4)(5), 14)

Words in s. 118A(6)(b) repealed (14.4.2000) by 1999 c. 23, s. 67, Sch. 6 (with Sch. 7 para. 5(2)); S.I. 2000/1034, art. 2(c), Sch.

Words in s. 118A(6)(c) substituted (3.5.1994) by 1994 c. 9, s. 256(2)(a)(3)(a)

Words in s. 118A(6)(d) substituted (3.5.1994) by 1994 c. 9, s. 256(2)(a)(3)(b)

Words in s. 118A(6)(d) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(2)

S. 118A(6)(e) repealed (N.I.) (6.9.1999) by S.I. 1997/2983 (N.I. 21), art. 13(2), Sch. 2; S.R. 1999/339, art. 2

S. 118A(7) repealed (3.5.1994) by 1994 c. 9, ss. 256(4), 258, Sch. 26 Pt. VIII(3)

S. 118A(6)(c)(d) amended (3.5.1994) by 1994 c. 9, s. 256(2)(a), (3)

http://www.legislation.gov.uk/ukpga/1979/2/section/118A/2000-04-14Customs 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 Database2024-10-112000-04-14Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
118A Duty of revenue traders to keep records.(1)

The Commissioners may by regulations require every revenue trader—

(a)

to keep such records as may be prescribed in the regulations; and

(b)

to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may require.

(2)

Regulations under this section—

(a)

may make different provision for different cases; and

(b)

may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(3)

Any duty imposed under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve.

(4)

Where any information is preserved in accordance with subsection (3) above, a copy of any document forming part of the records in question shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(5)

The Commissioners may, as a condition of approving under subsection (3) above any means of preserving information contained in any records, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

(6)

A statement contained in a document produced by a computer shall not by virtue of subsection (4) above be admissible in evidence—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in criminal proceedings in England and Wales, except in accordance with . . . Part II of the Criminal Justice Act 1988;

(c)

in civil proceedings in Scotland, except in accordance with sections 5 and 6 of the Civil Evidence (Scotland) Act 1988;

(d)

in criminal proceedings in Scotland, except in accordance with Schedule 8 to the Criminal Procedure (Scotland) Act 1995;

(e)

in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the Civil Evidence Act (Northern Ireland) 1971; and

(f)

in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence Etc.) (Northern Ireland) Order 1988.

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778811" marker="F1">
<p>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<ref eId="c02271" href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref eId="c02272" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12">s. 12</ref>
,
<ref eId="c02273" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/5">Sch. 5</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778821" marker="F2">
<p>
S. 118A(6)(a) repealed (31.1.1997) by
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,
<ref eId="c02276" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/15/2">s. 15(2)</ref>
,
<ref eId="c02277" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/38/schedule/2">Sch. 2</ref>
(with 1(3), 6(4)(5), 14)
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778831" marker="F3">
<p>
Words in s. 118A(6)(b) repealed (14.4.2000) by
<ref eId="c02279" href="http://www.legislation.gov.uk/id/ukpga/1999/23">1999 c. 23</ref>
,
<ref eId="c02280" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/23/section/67">s. 67</ref>
,
<ref eId="c02281" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/23/schedule/6">Sch. 6</ref>
(with
<ref eId="c02282" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/23/schedule/7/paragraph/5/2">Sch. 7 para. 5(2)</ref>
);
<ref eId="c02283" href="http://www.legislation.gov.uk/id/uksi/2000/1034">S.I. 2000/1034</ref>
,
<ref eId="c02284" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1034/article/2/c">art. 2(c)</ref>
,
<ref eId="c02285" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/1034/schedule">Sch.</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778851" marker="F4">
<p>
Words in s. 118A(6)(c) substituted (3.5.1994) by
<ref eId="c02290" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c02291" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/256/2/a/3/a">s. 256(2)(a)(3)(a)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778861" marker="F5">
<p>
Words in s. 118A(6)(d) substituted (3.5.1994) by
<ref eId="c02293" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c02294" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/256/2/a/3/b">s. 256(2)(a)(3)(b)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778871" marker="F6">
<p>
Words in s. 118A(6)(d) substituted (1.4.1996) by
<ref eId="c02296" href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref eId="c02297" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref eId="c02298" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref eId="c02299" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/2">Sch. 4 para. 18(2)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778881" marker="F7">
<p>
S. 118A(6)(e) repealed (N.I.) (6.9.1999) by
<ref eId="c02301" href="http://www.legislation.gov.uk/id/nisi/1997/2983">S.I. 1997/2983 (N.I. 21)</ref>
,
<ref eId="c02302" class="subref" href="http://www.legislation.gov.uk/id/nisi/1997/2983/article/13/2">art. 13(2)</ref>
,
<ref eId="c02303" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1997/2983/schedule/2">Sch. 2</ref>
;
<ref eId="c02304" href="http://www.legislation.gov.uk/id/nisr/1999/339">S.R. 1999/339</ref>
,
<ref eId="c02305" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/339/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14778891" marker="F8">
<p>
S. 118A(7) repealed (3.5.1994) by
<ref eId="c02307" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c02308" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/256/4">ss. 256(4)</ref>
,
<ref eId="c02309" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c02310" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/VIII/3">Sch. 26 Pt. VIII(3)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14778841" marker="C1">
<p>
S. 118A(6)(c)(d) amended (3.5.1994) by
<ref eId="c02287" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c02288" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/256/2/a">s. 256(2)(a)</ref>
, (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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<noteRef href="#c14778521" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Part IXA
</ins>
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<ins ukl:ChangeId="d29p10420"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</ins>
</heading>
<section eId="section-118A" uk:target="true">
<num>
<ins ukl:ChangeId="d29p10420">
<noteRef href="#c14778811" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
118A
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<heading>
<ins ukl:ChangeId="d29p10420"> Duty of revenue traders to keep records.</ins>
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<ins ukl:ChangeId="d29p10420">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10420">The Commissioners may by regulations require every revenue trader—</ins>
</p>
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<num>
<ins ukl:ChangeId="d29p10420">(a)</ins>
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<ins ukl:ChangeId="d29p10420">to keep such records as may be prescribed in the regulations; and</ins>
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<ins ukl:ChangeId="d29p10420">to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may require.</ins>
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<ins ukl:ChangeId="d29p10420">may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.</ins>
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<content>
<p>
<ins ukl:ChangeId="d29p10420">Any duty imposed under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve.</ins>
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<ins ukl:ChangeId="d29p10420">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10420">Where any information is preserved in accordance with subsection (3) above, a copy of any document forming part of the records in question shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.</ins>
</p>
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<p>
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<ins ukl:ChangeId="d29p10420">
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(a)
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<ins ukl:ChangeId="d29p10420">
<noteRef href="#c14778831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . Part II of the Criminal Justice Act 1988;
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sections 5 and 6 of the Civil Evidence (Scotland) Act 1988
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</ins>
;
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in criminal proceedings in Scotland,
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except in accordance with
</ins>
<ins class="last" ukl:ChangeId="d29p10528" ukl:CommentaryRef="c14778861">
<ins class="first last" ukl:ChangeId="d29p10530" ukl:CommentaryRef="c14778871">
<noteRef uk:name="commentary" href="#c14778871" class="commentary"/>
Schedule 8 to the Criminal Procedure (Scotland) Act 1995
</ins>
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="section-118A-6-e">
<num>
<ins class="first" ukl:ChangeId="d29p10535" ukl:CommentaryRef="c14778881">
<noteRef uk:name="commentary" href="#c14778881" class="commentary"/>
(e)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10535" ukl:CommentaryRef="c14778881">in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the Civil Evidence Act (Northern Ireland) 1971; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-118A-6-f">
<num>(f)</num>
<content>
<p>in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence Etc.) (Northern Ireland) Order 1988.</p>
</content>
</level>
</subsection>
<subsection eId="section-118A-7">
<num>
<noteRef href="#c14778891" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</part>
</body>
</act>
</akomaNtoso>