http://www.legislation.gov.uk/ukpga/1979/2/section/143/2018-03-15Customs 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 Participation2018-03-15 Part XI Detention of Persons, Forfeiture and Legal Proceedings Forfeiture Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.1431This section applies where—aany ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, andbin the opinion of the Commissioners, a responsible officer of the ship is implicated either by the officer's own act, or by neglect, in that offence.2For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.3 The Commissioners may take proceedings in accordance with Schedule 3 to this Act, in like manner as they might but for section 142 above have taken proceedings for the condemnation of the ship if notice of claim had been given in respect thereof, for the condemnation of the ship in such sum not exceeding £10,000 as the court may see fit.4 The Commissioners may require such sum as they see fit, not exceeding £10,000 , to be deposited with them to await ... the decision of the court, and may detain the ship until that sum has been so deposited.5No claim shall lie against the Commissioners for damages in respect of the payment of any deposit or the detention of any ship under this section.6For the purposes of this section—aresponsible officer”, in relation to any ship, means a person who is, or is acting as, the master, a mate , an engineer or the bosun of the ship and, in the case of a ship carrying a passenger certificate, the purser or chief steward ...;bwithout prejudice to any other grounds upon which a responsible officer of any ship may be held to be implicated by neglect, he may be so held if goods not owned to by any member of the crew are discovered in a place under that officer’s supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or subsequently.7If the Treasury consider that there has been a change in the value of money since the Finance Act 2013 was passed or, as the case may be, since the last occasion when the power conferred by this subsection was exercised, they may by order substitute for the sum for the time being specified in subsections (3) and (4) such other sum as appears to them to be justified by the change.8An order under subsection (7) may not vary the penalty for any conduct occurring before the coming into force of the order.9An order under subsection (7) must be made by statutory instrument.10A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of either House of Parliament.Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)S. 143(7)-(10) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(6)S. 143(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(2)Words in s. 143(3) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(3)(a)Word in s. 143(3) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(3)(b)Word in s. 143(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(4)(a)Word in s. 143(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(4)(b)Words in s. 143(4) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 227(4)(c)Words in s. 143(6)(a) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(5)(a)Words in s. 143(6)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(5)(b)Words in s. 143(6)(a) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 227(5)(b)
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Part XI
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<Title> Detention of Persons, Forfeiture and Legal Proceedings</Title>
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<Title> Forfeiture</Title>
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<Title> Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.</Title>
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<Substitution ChangeId="key-4023cf24b840b1cb58ca336cb6fc6840-1531587967771" CommentaryRef="key-4023cf24b840b1cb58ca336cb6fc6840">any ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, and</Substitution>
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<Substitution ChangeId="key-4023cf24b840b1cb58ca336cb6fc6840-1531587967771" CommentaryRef="key-4023cf24b840b1cb58ca336cb6fc6840">in the opinion of the Commissioners, a responsible officer of the ship is implicated either by the officer's own act, or by neglect, in that offence.</Substitution>
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<Text>For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.</Text>
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may take proceedings in accordance with Schedule 3 to this Act, in like manner as they might but for section 142 above have taken proceedings for the condemnation of the ship if notice of claim had been given in respect thereof, for the condemnation of the ship in such sum not exceeding
<Substitution ChangeId="key-b921ce054318d14d557c4201aa0de9d1-1531588323196" CommentaryRef="key-b921ce054318d14d557c4201aa0de9d1">£10,000</Substitution>
as the court may see fit.
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, to be deposited with them to await
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... the decision of the court, and may detain the ship until that sum has been so deposited.
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<Text>No claim shall lie against the Commissioners for damages in respect of the payment of any deposit or the detention of any ship under this section.</Text>
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<Text>For the purposes of this section—</Text>
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<Substitution ChangeId="key-4e989bf17ff793e3746ab2f3b1e010be-1531589032934" CommentaryRef="key-4e989bf17ff793e3746ab2f3b1e010be">, an engineer or the bosun</Substitution>
of the ship and, in the case of a ship carrying a passenger certificate, the purser or chief steward
<CommentaryRef Ref="key-884d2acf93451d51cb70abcfbb0a1b5d"/>
...;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/143/6/b/2018-03-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/143/6/b" id="section-143-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>without prejudice to any other grounds upon which a responsible officer of any ship may be held to be implicated by neglect, he may be so held if goods not owned to by any member of the crew are discovered in a place under that officer’s supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or subsequently.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/143/7/2018-03-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/143/7" id="section-143-7" ConfersPower="true">
<Pnumber>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">If the Treasury consider that there has been a change in the value of money since the Finance Act 2013 was passed or, as the case may be, since the last occasion when the power conferred by this subsection was exercised, they may by order substitute for the sum for the time being specified in subsections (3) and (4) such other sum as appears to them to be justified by the change.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/143/8/2018-03-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/143/8" id="section-143-8" ConfersPower="true">
<Pnumber>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">An order under subsection (7) may not vary the penalty for any conduct occurring before the coming into force of the order.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/143/9/2018-03-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/143/9" id="section-143-9" ConfersPower="true">
<Pnumber>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">An order under subsection (7) must be made by statutory instrument.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/143/10/2018-03-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/143/10" id="section-143-10" ConfersPower="true">
<Pnumber>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c375b76831e0c7f85b45b0f57170bfe7-1531587764711" CommentaryRef="key-c375b76831e0c7f85b45b0f57170bfe7">A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of either House of Parliament.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14779811" Type="C">
<Para>
<Text>
<CitationSubRef id="c03809" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" SectionRef="part-XI">Pt. XI</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c03810" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c03810" id="c03811" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c375b76831e0c7f85b45b0f57170bfe7" Type="F">
<Para>
<Text>
S. 143(7)-(10) inserted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17yz2uh3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17yz2uh3-00008" CitationRef="c17yz2uh3-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/6" SectionRef="section-227-6" Operative="true">s. 227(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4023cf24b840b1cb58ca336cb6fc6840" Type="F">
<Para>
<Text>
S. 143(1) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17z471w3-00016" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17z471w3-00017" CitationRef="c17z471w3-00016" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/2" SectionRef="section-227-2" Operative="true">s. 227(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a1650c01a507b60a9359daa77c2edf46" Type="F">
<Para>
<Text>
Words in s. 143(3) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17z471w3-00024" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17z471w3-00025" CitationRef="c17z471w3-00024" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/3/a" SectionRef="section-227-3-a" Operative="true">s. 227(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b921ce054318d14d557c4201aa0de9d1" Type="F">
<Para>
<Text>
Word in s. 143(3) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17z471w3-00032" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17z471w3-00033" CitationRef="c17z471w3-00032" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/3/b" SectionRef="section-227-3-b" Operative="true">s. 227(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-44fe37adcd70b73cc33918bde1a4eb08" Type="F">
<Para>
<Text>
Word in s. 143(4) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17z471w3-00040" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17z471w3-00041" CitationRef="c17z471w3-00040" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/4/a" SectionRef="section-227-4-a" Operative="true">s. 227(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e2514ffd0695aeae321007fa9b0b13e7" Type="F">
<Para>
<Text>
Word in s. 143(4) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17z471w3-00048" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17z471w3-00049" CitationRef="c17z471w3-00048" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/4/b" SectionRef="section-227-4-b" Operative="true">s. 227(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-14202b2b0657dc33a685ff799b2c025d" Type="F">
<Para>
<Text>
Words in s. 143(4) omitted (17.7.2013) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17z471w3-00056" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17z471w3-00057" CitationRef="c17z471w3-00056" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/4/c" SectionRef="section-227-4-c" Operative="true">s. 227(4)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5adf7835c241a006f4e2a8f7d18b330b" Type="F">
<Para>
<Text>
Words in s. 143(6)(a) inserted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17zjm6r3-00064" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17zjm6r3-00065" CitationRef="c17zjm6r3-00064" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/5/a" SectionRef="section-227-5-a" Operative="true">s. 227(5)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4e989bf17ff793e3746ab2f3b1e010be" Type="F">
<Para>
<Text>
Words in s. 143(6)(a) substituted (17.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17zjm6r3-00072" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17zjm6r3-00073" CitationRef="c17zjm6r3-00072" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/5/b" SectionRef="section-227-5-b" Operative="true">s. 227(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-884d2acf93451d51cb70abcfbb0a1b5d" Type="F">
<Para>
<Text>
Words in s. 143(6)(a) omitted (17.7.2013) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17zjm6r3-00080" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef id="c17zjm6r3-00081" CitationRef="c17zjm6r3-00080" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/227/5/b" SectionRef="section-227-5-b" Operative="true">s. 227(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>