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Customs and Excise Management Act 1979

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Changes over time for: Section 140

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Version Superseded: 31/12/2020

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Point in time view as at 03/04/2006. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 140 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

140 Forfeiture of spirits.U.K.

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—

(a)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 F1from any spirits in the stock of that trader; and

(b)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 F1of any other spirits in the stock of that trader.

Textual Amendments

F1Words repealed by S.I. 1979/241, arts. 39, 41

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