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

S. 118B modified (3.5.1994) by 1994 c. 9, s. 40(2), Sch. 6 paras. 2, 4

S. 118B(1)(a)(iii) and word preceding it inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 3(a)

Words in s. 118B(1)(b) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 3(b)

Words in s. 118B(3) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 3(c)

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

http://www.legislation.gov.uk/ukpga/1979/2/section/118B/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 Participation2006-07-27Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
118B Duty of revenue traders and others to furnish information and produce documents.1

Every revenue trader shall—

a

furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to—

i

any goods or services supplied by or to him in the course or furtherance of a business, or

ii

any goods in the importation or exportation of which he is concerned in the course or furtherance of a business, or

iii

any transaction or activity effected or taking place in the course or furtherance of a business,

as they may reasonably specify; and

b

upon demand made by an officer, produce or cause to be produced for inspection by that officer—

i

at the principal place of business of the revenue trader or at such other place as the officer may reasonably require, and

ii

at such time as the officer may reasonably require,

any documents relating to the goods or services or to the supply, importation or exportation or to the transaction or activity.

2

Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from a revenue trader—

a

he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but

b

if that other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.

3

For the purposes of this section, the documents relating to the supply of goods or services, or the importation or exportation of goods, in the course or furtherance of any business , or to any transaction or activity effected or taking place in the course or furtherance of any business,shall be taken to include—

a

any profit and loss account and balance sheet, and

b

any records required to be kept by virtue of section 118A above,

relating to that business.

4

An officer may take copies of, or make extracts from, any document produced under subsection (1) or (2) above.

5

If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or (2) above and shall, on request, provide a receipt for any document so removed.

6

Where a lien is claimed on a document produced under subsection (2) above, the removal of the document under subsection (5) above shall not be regarded as breaking the lien.

7

Where a document removed by an officer under subsection (5) above is reasonably required for the proper conduct of a business he shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.

8

Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

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<p>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12">s. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/5">Sch. 5</ref>
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<note class="commentary C" eId="c14779031">
<p>
S. 118B modified (3.5.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/40/2">s. 40(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/6/paragraph/2">Sch. 6 paras. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/6/paragraph/4">4</ref>
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<note class="commentary F" eId="c14779041">
<p>
S. 118B(1)(a)(iii) and word preceding it inserted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/3/a">Sch. 2 Pt. I para. 3(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14779051">
<p>
Words in s. 118B(1)(b) inserted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/3/b">Sch. 2 Pt. I para. 3(b)</ref>
</p>
</note>
<note class="commentary F" eId="c14779061">
<p>
Words in s. 118B(3) inserted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/3/c">Sch. 2 Pt. I para. 3(c)</ref>
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<note class="commentary F" eId="c14778521">
<p>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12">s. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/5">Sch. 5</ref>
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<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<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="279"/>
<ukm:BodyParagraphs Value="222"/>
<ukm:ScheduleParagraphs Value="57"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period3">
<part eId="part-IXA" period="#period2">
<num>
<noteRef href="#c14778521" marker="F5" class="commentary F"/>
<ins class="d29p10420 first">Part IXA</ins>
</num>
<heading>
<ins class="d29p10420 last"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</ins>
</heading>
<section eId="section-118B" period="#period1">
<num>
<noteRef href="#c14779021" marker="F1" class="commentary F"/>
<noteRef href="#c14779031" marker="C1" class="commentary C"/>
118B
</num>
<heading> Duty of revenue traders and others to furnish information and produce documents.</heading>
<subsection eId="section-118B-1">
<num>1</num>
<intro>
<p>Every revenue trader shall—</p>
</intro>
<paragraph eId="section-118B-1-a">
<num>a</num>
<intro>
<p>furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to—</p>
</intro>
<subparagraph eId="section-118B-1-a-i">
<num>i</num>
<content>
<p>any goods or services supplied by or to him in the course or furtherance of a business, or</p>
</content>
</subparagraph>
<subparagraph eId="section-118B-1-a-ii">
<num>ii</num>
<content>
<p>
any goods in the importation or exportation of which he is concerned in the course or furtherance of a business,
<ins class="d29p10590 first">
<noteRef href="#c14779041" marker="F2" class="commentary attribute F"/>
or
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-118B-1-a-iii">
<num>
<ins class="d29p10590">iii</ins>
</num>
<content>
<p>
<ins class="d29p10590 last">any transaction or activity effected or taking place in the course or furtherance of a business,</ins>
</p>
</content>
</subparagraph>
<wrapUp>
<p>as they may reasonably specify; and</p>
</wrapUp>
</paragraph>
<paragraph eId="section-118B-1-b">
<num>b</num>
<intro>
<p>upon demand made by an officer, produce or cause to be produced for inspection by that officer—</p>
</intro>
<subparagraph eId="section-118B-1-b-i">
<num>i</num>
<content>
<p>at the principal place of business of the revenue trader or at such other place as the officer may reasonably require, and</p>
</content>
</subparagraph>
<subparagraph eId="section-118B-1-b-ii">
<num>ii</num>
<content>
<p>at such time as the officer may reasonably require,</p>
</content>
</subparagraph>
<wrapUp>
<p>
any documents relating to the goods or services or to the supply, importation or exportation
<ins class="d29p10621 first last">
<noteRef href="#c14779051" marker="F3" class="commentary attribute F"/>
or to the transaction or activity
</ins>
.
</p>
</wrapUp>
</paragraph>
</subsection>
<subsection eId="section-118B-2">
<num>2</num>
<intro>
<p>Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from a revenue trader—</p>
</intro>
<paragraph eId="section-118B-2-a">
<num>a</num>
<content>
<p>he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but</p>
</content>
</paragraph>
<paragraph eId="section-118B-2-b">
<num>b</num>
<content>
<p>if that other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-118B-3">
<num>3</num>
<intro>
<p>
For the purposes of this section, the documents relating to the supply of goods or services, or the importation or exportation of goods, in the course or furtherance of any business
<ins class="d29p10649 first last">
<noteRef href="#c14779061" marker="F4" class="commentary attribute F"/>
, or to any transaction or activity effected or taking place in the course or furtherance of any business,
</ins>
shall be taken to include—
</p>
</intro>
<paragraph eId="section-118B-3-a">
<num>a</num>
<content>
<p>any profit and loss account and balance sheet, and</p>
</content>
</paragraph>
<paragraph eId="section-118B-3-b">
<num>b</num>
<content>
<p>any records required to be kept by virtue of section 118A above,</p>
</content>
</paragraph>
<wrapUp>
<p>relating to that business.</p>
</wrapUp>
</subsection>
<subsection eId="section-118B-4">
<num>4</num>
<content>
<p>An officer may take copies of, or make extracts from, any document produced under subsection (1) or (2) above.</p>
</content>
</subsection>
<subsection eId="section-118B-5">
<num>5</num>
<content>
<p>If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or (2) above and shall, on request, provide a receipt for any document so removed.</p>
</content>
</subsection>
<subsection eId="section-118B-6">
<num>6</num>
<content>
<p>Where a lien is claimed on a document produced under subsection (2) above, the removal of the document under subsection (5) above shall not be regarded as breaking the lien.</p>
</content>
</subsection>
<subsection eId="section-118B-7">
<num>7</num>
<content>
<p>Where a document removed by an officer under subsection (5) above is reasonably required for the proper conduct of a business he shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.</p>
</content>
</subsection>
<subsection eId="section-118B-8">
<num>8</num>
<content>
<p>Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>