Ss. 118BA-118BD inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 12; S.I. 2011/777, art. 2

S. 118BA applied (with modifications) (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 4

http://www.legislation.gov.uk/ukpga/1979/2/section/118BACustoms 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 Participation2024-10-10Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
118BAFurther duty to provide information and documents(1)

An officer may by notice in writing require a person to provide documents if—

(a)

they are reasonably required by the officer for the purpose of protecting, securing, collecting or managing revenues derived from duties of excise, and

(b)

the officer has reasonable cause to believe that the person is in possession or control of them.

(2)

An officer may not give a notice under this section without the approval of the tribunal.

(3)

An application for approval may be made without notice (except as required under subsection (4)).

(4)

The tribunal may not give its approval unless—

(a)

it is satisfied that, in the circumstances, the officer proposing to give the notice is justified in doing so,

(b)

the person to whom the notice is to be given has been told that the documents are required and given a reasonable opportunity to make representations to an officer, and

(c)

the tribunal has been given a summary of any representations made by that person.

(5)

Paragraphs (b) and (c) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the protection, security, collection or management of revenues derived from duties of excise.

(6)

A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

(7)

The following provisions of Schedule 36 to the Finance Act 2008 apply to a notice under this section as they apply to an information notice—

(a)

paragraphs 7 and 8 (complying with notices and producing copies of documents),

(b)

paragraphs 15 and 16 (powers to copy and remove documents),

(c)

Part 4 (restrictions on powers) except paragraphs 21, 21A and 28, and

(d)

Part 9 (miscellaneous provisions and interpretation) so far as relevant to the provisions listed above.

(8)

The powers in this section apply to information as they apply to documents (and “documents” is to be read accordingly).

(9)

Nothing in this section affects or limits section 118B.

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<p>
Ss. 118BA-118BD inserted (1.4.2011) by
<ref eId="c14t4x4x3-00018" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="c14t4x4x3-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="c14t4x4x3-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/12">Sch. 13 para. 12</ref>
;
<ref eId="c14t4x4x3-00021" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14t4x4x3-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
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<ref eId="c1dj30xi3-00106" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/118BA">S. 118BA</ref>
applied (with modifications) (1.4.2017) by
<ref eId="c1dj30xi3-00107" href="http://www.legislation.gov.uk/id/uksi/2016/1172">The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172)</ref>
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,
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,
<ref eId="c1dj30xi3-00110" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/1172/schedule/2/paragraph/4">Sch. 2 para. 4</ref>
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<ins class="first" ukl:ChangeId="d29p10420">Part IXA</ins>
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<ins class="last" ukl:ChangeId="d29p10420"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</ins>
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118BA
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<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">An officer may by notice in writing require a person to provide documents if—</ins>
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<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">they are reasonably required by the officer for the purpose of protecting, securing, collecting or managing revenues derived from duties of excise, and</ins>
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<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(b)</ins>
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<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">the officer has reasonable cause to believe that the person is in possession or control of them.</ins>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(2)</ins>
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<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">An officer may not give a notice under this section without the approval of the tribunal.</ins>
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<subsection eId="section-118BA-3">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(3)</ins>
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<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">An application for approval may be made without notice (except as required under subsection (4)).</ins>
</p>
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<subsection eId="section-118BA-4">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">The tribunal may not give its approval unless—</ins>
</p>
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<level class="para1" eId="section-118BA-4-a">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">it is satisfied that, in the circumstances, the officer proposing to give the notice is justified in doing so,</ins>
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<level class="para1" eId="section-118BA-4-b">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">the person to whom the notice is to be given has been told that the documents are required and given a reasonable opportunity to make representations to an officer, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-118BA-4-c">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">the tribunal has been given a summary of any representations made by that person.</ins>
</p>
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<subsection eId="section-118BA-5">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">Paragraphs (b) and (c) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the protection, security, collection or management of revenues derived from duties of excise.</ins>
</p>
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<subsection eId="section-118BA-6">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).</ins>
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<subsection eId="section-118BA-7">
<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">The following provisions of Schedule 36 to the Finance Act 2008 apply to a notice under this section as they apply to an information notice—</ins>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(a)</ins>
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<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">paragraphs 7 and 8 (complying with notices and producing copies of documents),</ins>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(b)</ins>
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<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">paragraphs 15 and 16 (powers to copy and remove documents),</ins>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(c)</ins>
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<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">Part 4 (restrictions on powers) except paragraphs 21, 21A and 28, and</ins>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(d)</ins>
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<content>
<p>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">Part 9 (miscellaneous provisions and interpretation) so far as relevant to the provisions listed above.</ins>
</p>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(8)</ins>
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<p>
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</p>
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<num>
<ins ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">(9)</ins>
</num>
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<p>
<ins class="last" ukl:ChangeId="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843" ukl:CommentaryRef="key-10f27fb5329381b84fe9cfb0d38ceeb2">Nothing in this section affects or limits section 118B.</ins>
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