http://www.legislation.gov.uk/ukpga/1979/2/section/140/2004-07-01Customs 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 Participation2004-07-01 Part XI Detention of Persons, Forfeiture and Legal Proceedings Forfeiture Forfeiture of spirits.140Where, by any provision of, or of any instrument made under, the Customs and Excise Acts 1979, any spirits become liable to forfeiture by reason of some offence committed by a revenue trader, then—awhere that provision specifies the quantity of those spirits but does not specify the spirits so liable, the Commissioners may seize the equivalent of that quantity from any spirits in the stock of that trader; andbwhere that provision specifies the spirits so liable the Commissioners may, if they think fit, seize instead of the spirits so specified an equivalent quantity of any other spirits in the stock of that trader.Words repealed by S.I. 1979/241, arts. 39, 41Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
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Part XI
</Number>
<Title> Detention of Persons, Forfeiture and Legal Proceedings</Title>
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<Title> Forfeiture</Title>
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<Title> Forfeiture of spirits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/140/2004-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/140" id="section-140">
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<Text>Where, by any provision of, or of any instrument made under, the Customs and Excise Acts 1979, any spirits become liable to forfeiture by reason of some offence committed by a revenue trader, then—</Text>
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where that provision specifies the quantity of those spirits but does not specify the spirits so liable, the Commissioners may seize the equivalent of that quantity
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from any spirits in the stock of that trader; and
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where that provision specifies the spirits so liable the Commissioners may, if they think fit, seize instead of the spirits so specified an equivalent quantity
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of any other spirits in the stock of that trader.
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<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1979/241" id="c02718" Class="UnitedKingdomStatutoryInstrument" Year="1979" Number="241">S.I. 1979/241</Citation>
,
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,
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<Text>
<CitationSubRef id="c03809" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" SectionRef="part-XI">Pt. XI</CitationSubRef>
amended by
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,
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