http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26Customs 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 Participation2004-02-26 Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings Service of process. <CommentaryRef Ref="c14780291"/>1461Any summons or other process issued anywhere in the United Kingdom for the purpose of any proceedings under the customs and excise Acts may be served on the person to whom it is addressed in any part of the United Kingdom without any further endorsement, and shall be deemed to have been duly served—aif delivered to him personally; orbif left at his last known place of abode or business or, in the case of a body corporate, at their registered or principal office; orcif left on board any vessel or aircraft to which he may belong or have lately belonged.2Any summons, notice, order or other document issued for the purposes of any proceedings under the customs and excise Acts, or of any appeal from the decision of the court in any such proceedings, may be served by an officer.In this subsection “appeal” includes an appeal by way of case stated.3This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.Ss. 145, 146 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, re. 4(4)Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2)Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9)Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3)Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12 (2)Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)S. 146 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4)Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2)Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5)Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5S. 146 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b)S. 146(1)(c) amended by S.I. 1990/2167, art. 4, Sch. para. 22Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)Ss. 145-148 applied (6.2.2004) by The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221), regs. 1(1), 4(4) (with reg. 4(5))Ss. 145-148 applied (19.2.2004) by The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373), regs. 1(1), 4(4) (with reg. 4(5))Ss. 145-148 applied (26.2.2004) by The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/432), regs. 1(1), 4(4) (with reg. 4(5))
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2" NumberOfProvisions="279" RestrictEndDate="2004-03-03" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2004-02-26" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2004-02-26</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2004-02-26" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2004-02-26" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2004-02-26" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2004-02-26" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2004-02-26" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-19" title="2004-02-19"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-03-03" title="2004-03-03"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-06" title="2004-02-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-19" title="2004-02-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-03-03" title="2004-03-03"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-05-01" title="2004-05-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-05-17" title="2004-05-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-07-01" title="2004-07-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2005-02-09" title="2005-02-09"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2005-06-27" title="2005-06-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2005-11-26" title="2005-11-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2006-07-27" title="2006-07-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2006-07-30" title="2006-07-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2006-10-11" title="2006-10-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2007-04-27" title="2007-04-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2007-05-26" title="2007-05-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2008-04-23" title="2008-04-23"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2009-04-06" title="2009-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2009-12-11" title="2009-12-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2010-02-20" title="2010-02-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2010-12-17" title="2010-12-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-02-17" title="2011-02-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-03-18" title="2011-03-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-05-25" title="2011-05-25"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-06-13" title="2011-06-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-09-05" title="2011-09-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-11-30" title="2011-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2011-12-30" title="2011-12-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2012-04-05" title="2012-04-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2012-06-01" title="2012-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2013-08-28" title="2013-08-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2013-09-06" title="2013-09-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2014-01-07" title="2014-01-07"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2014-09-26" title="2014-09-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2014-12-31" title="2014-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2015-08-11" title="2015-08-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2015-08-27" title="2015-08-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2016-05-06" title="2016-05-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2016-08-12" title="2016-08-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2017-02-22" title="2017-02-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2018-02-26" title="2018-02-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2018-03-14" title="2018-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2018-04-06" title="2018-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2018-08-13" title="2018-08-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2018-08-14" title="2018-08-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2021-04-29" title="2021-04-29"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2021-12-10" title="2021-12-10"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2022-04-01" title="2022-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2022-12-28" title="2022-12-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2023-12-14" title="2023-12-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2024-10-10" title="2024-10-10"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2004-02-26" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/145/2004-02-26" title="Provision; Section 145"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/145/2004-02-26" title="Provision; Section 145"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146A/2004-02-26" title="Provision; Section 146A"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/146A/2004-02-26" title="Provision; Section 146A"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect Row="936" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-2d376137ab2b4f58fbd6dbca5ba266ce" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectingProvisions="reg. 54(5)(6)" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="applied (with modifications)" AffectedProvisions="s. 146" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-2d376137ab2b4f58fbd6dbca5ba266ce" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" Modified="2023-11-24T11:22:35Z" AffectedExtent="E+W+S+N.I." AffectedNumber="2" AffectingYear="2020" AffectingNumber="733">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-146" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">s. 146</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-54-5" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/5">reg. 54(5)</ukm:Section>
<ukm:Section Ref="regulation-54-6" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/54/6">(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 95(1A)(1B)" AffectingYear="2023" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingNumber="30" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingProvisions="s. 110(2)" Modified="2024-04-22T10:25:03Z" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectedNumber="2" Row="136" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" Row="629" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingProvisions="Sch. 13 para. 26(3)" AffectedProvisions="s. 160(2A)" Modified="2024-04-22T10:25:03Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" RequiresApplied="true" Type="inserted" AffectedYear="1979" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingClass="UnitedKingdomStatutoryInstrument" Type="inserted" Modified="2023-11-24T11:22:35Z" Row="660" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedYear="1979" AffectingYear="2022" AffectingNumber="109" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectingProvisions="reg. 2(3)(f)" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" AffectedProvisions="s. 119(7)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<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>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="222" RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-02-26">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XI/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" NumberOfProvisions="20" RestrictEndDate="2004-03-03" id="part-XI" RestrictStartDate="2004-02-26" RestrictExtent="E+W+S+N.I.">
<Number>
<CommentaryRef Ref="c14779811"/>
Part XI
</Number>
<Title> Detention of Persons, Forfeiture and Legal Proceedings</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XI/crossheading/general-provisions-as-to-legal-proceedings/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI/crossheading/general-provisions-as-to-legal-proceedings" NumberOfProvisions="12" RestrictEndDate="2004-03-03" id="part-XI-crossheading-general-provisions-as-to-legal-proceedings" RestrictStartDate="2004-02-26" RestrictExtent="E+W+S+N.I.">
<Title> General provisions as to legal proceedings</Title>
<P1group RestrictEndDate="2004-03-03" RestrictStartDate="2004-02-26" RestrictExtent="E+W+S+N.I.">
<Title>
Service of process.
<CommentaryRef Ref="c14780291"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146" id="section-146">
<Pnumber>
<CommentaryRef Ref="c14780301"/>
<CommentaryRef Ref="c14780311"/>
<CommentaryRef Ref="c14780321"/>
<CommentaryRef Ref="c14780331"/>
<CommentaryRef Ref="c14780341"/>
<CommentaryRef Ref="c14780351"/>
<CommentaryRef Ref="c14780361"/>
<CommentaryRef Ref="c14780371"/>
<CommentaryRef Ref="key-98785c90d84e3de22ca9eda3694b562b"/>
<CommentaryRef Ref="key-8a85267d3944f4c9bfec608a9100734c"/>
<CommentaryRef Ref="key-244f114aa861da50d1f8fafdd183aad1"/>
146
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/1/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146/1" id="section-146-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any summons or other process issued anywhere in the United Kingdom for the purpose of any proceedings under the customs and excise Acts may be served on the person to whom it is addressed in any part of the United Kingdom without any further endorsement, and shall be deemed to have been duly served—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/1/a/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146/1/a" id="section-146-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if delivered to him personally; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/1/b/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146/1/b" id="section-146-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if left at his last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/1/c/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146/1/c" id="section-146-1-c">
<Pnumber>
<CommentaryRef Ref="c14780381"/>
c
</Pnumber>
<P3para>
<Text>if left on board any vessel or aircraft to which he may belong or have lately belonged.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/2/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146/2" id="section-146-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any summons, notice, order or other document issued for the purposes of any proceedings under the customs and excise Acts, or of any appeal from the decision of the court in any such proceedings, may be served by an officer.</Text>
</P2para>
<P2para>
<Text>
In this subsection “
<Term id="term-appeal">appeal</Term>
” includes an appeal by way of case stated.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/146/3/2004-02-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146/3" id="section-146-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14780291" Type="C">
<Para>
<Text>
Ss. 145, 146 extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/53" id="c02882" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="53" Title="Car Tax Act 1983">Car Tax Act 1983 (c. 53, SIF 40:2)</Citation>
,
<CitationSubRef id="c02883" CitationRef="c02882" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
,
<CitationSubRef id="c02884" CitationRef="c02882" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/8/8" SectionRef="schedule-1-paragraph-8-8">Sch. 1 para. 8(8)</CitationSubRef>
,
<CitationSubRef id="c02885" CitationRef="c02882" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/V" Operative="true" SectionRef="schedule-1-paragraph-V">V</CitationSubRef>
alue
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/55" id="c02886" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Added Tax Act 1983">Added Tax Act 1983 (c. 55, SIF 40:2)</Citation>
,
<CitationSubRef id="c02887" CitationRef="c02886" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/39/9" Operative="true" SectionRef="section-39-9">s. 39(9)</CitationSubRef>
,
<CitationSubRef id="c02888" CitationRef="c02886" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/I" SectionRef="section-I">S.I</CitationSubRef>
. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
</Text>
</Para>
</Commentary>
<Commentary id="c14780301" Type="C">
<Para>
<Text>
Ss. 145-148 applied (31.3.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/868" id="c02890" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="868">S.I. 2002/868</Citation>
, re. 4(4)
</Text>
</Para>
</Commentary>
<Commentary id="c14780311" Type="C">
<Para>
<Text>
Ss. 144-148, 150-155 applied (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c02893" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef id="c02894" CitationRef="c02893" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/2" Operative="true" SectionRef="regulation-10-2">reg. 10(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 144-148, 150-155 applied (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c02897" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef id="c02898" CitationRef="c02897" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/2" Operative="true" SectionRef="regulation-6-2">reg. 6(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780321" Type="C">
<Para>
<Text>
Ss. 144-148, 150-155 applied (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2727" id="c02901" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2727">S.I. 1991/2727</Citation>
,
<CitationSubRef id="c02902" CitationRef="c02901" URI="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/2" Operative="true" SectionRef="regulation-7-2">reg. 7(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780331" Type="C">
<Para>
<Text>
Ss. 145-152 extended (27.9.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/36" id="c02904" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="36">1993 c. 36</Citation>
,
<CitationSubRef id="c02905" CitationRef="c02904" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/71/7" Operative="true" SectionRef="section-71-7">ss. 71(7)</CitationSubRef>
,
<CitationSubRef id="c02906" CitationRef="c02904" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/78" SectionRef="section-78">78</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14780341" Type="C">
<Para>
<Text>
Ss. 144-148, 150-155 applied (23.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1353" id="c02909" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1353">S.I. 1993/1353</Citation>
,
<CitationSubRef id="c02910" CitationRef="c02909" URI="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/2" Operative="true" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780351" Type="C">
<Para>
<Text>
Ss. 145-155 applied (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c02912" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c02913" CitationRef="c02912" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64" SectionRef="section-64">s. 64</CitationSubRef>
,
<CitationSubRef id="c02914" CitationRef="c02912" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/7/part/IV/paragraph/11" Operative="true" SectionRef="schedule-7-part-IV-paragraph-11">Sch. 7 Pt. IV para. 11</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (with modifications) (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c02916" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef id="c02917" CitationRef="c02916" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/72/12" SectionRef="section-72-12">ss. 72(12)</CitationSubRef>
,
<CitationSubRef id="c02918" CitationRef="c02916" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1" SectionRef="section-101-1">101(1)</CitationSubRef>
,
<CitationSubRef id="c02919" CitationRef="c02916" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/13" Operative="true" SectionRef="schedule-13-paragraph-13">Sch. 13 para. 13</CitationSubRef>
(with
<CitationSubRef id="c02920" CitationRef="c02916" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9" SectionRef="schedule-13-paragraph-9">Sch. 13 para. 9</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c02922" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c02923" CitationRef="c02922" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60" SectionRef="section-60">s. 60</CitationSubRef>
,
<CitationSubRef id="c02924" CitationRef="c02922" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/5/part/III/paragraph/17" Operative="true" SectionRef="schedule-5-part-III-paragraph-17">Sch. 5 Pt. III para. 17</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780361" Type="C">
<Para>
<Text>
Ss. 145-148 applied (1.3.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/271" id="c02926" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="271">S.I. 1995/271</Citation>
,
<CitationSubRef id="c02927" CitationRef="c02926" URI="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/12/2/3" Operative="true" SectionRef="regulation-12-2-3">reg. 12(2)(3)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2721" id="c02929" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2721">S.I. 1996/2721</Citation>
,
<CitationSubRef id="c02930" CitationRef="c02929" URI="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/12" Operative="true" SectionRef="regulation-12">reg. 12</CitationSubRef>
(2)
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (with modifications) (15.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/1531" id="c02932" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="1531">S.I. 1998/1531</Citation>
,
<CitationSubRef id="c02933" CitationRef="c02932" URI="http://www.legislation.gov.uk/id/uksi/1998/1531/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (1.5.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1261" id="c02935" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1261">S.I. 1999/1261</Citation>
,
<CitationSubRef id="c02936" CitationRef="c02935" URI="http://www.legislation.gov.uk/id/uksi/1999/1261/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (14.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2821" id="c02938" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2821">S.I. 1999/2821</Citation>
,
<CitationSubRef id="c02939" CitationRef="c02938" URI="http://www.legislation.gov.uk/id/uksi/1999/2821/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (14.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2822" id="c02941" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2822">S.I. 1999/2822</Citation>
,
<CitationSubRef id="c02942" CitationRef="c02941" URI="http://www.legislation.gov.uk/id/uksi/1999/2822/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 146 applied (1.7.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1618" id="c02944" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1618">S.I. 1999/1618</Citation>
,
<CitationSubRef id="c02945" CitationRef="c02944" URI="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/5/1/b" Operative="true" SectionRef="regulation-5-1-b">regs. 5(1)(b)</CitationSubRef>
,
<CitationSubRef id="c02946" CitationRef="c02944" URI="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (25.5.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1408" id="c02948" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1408">S.I. 2000/1408</Citation>
,
<CitationSubRef id="c02949" CitationRef="c02948" URI="http://www.legislation.gov.uk/id/uksi/2000/1408/regulation/3/4" Operative="true" SectionRef="regulation-3-4">reg. 3(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c02951" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c02952" CitationRef="c02951" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/30/1" SectionRef="section-30-1">s. 30(1)</CitationSubRef>
,
<CitationSubRef id="c02953" CitationRef="c02951" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/part/VIII/paragraph/96" Operative="true" SectionRef="schedule-6-part-VIII-paragraph-96">Sch. 6 Pt. VIII para. 96</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (28.9.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2620" id="c02955" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2620">S.I. 2000/2620</Citation>
,
<CitationSubRef id="c02956" CitationRef="c02955" URI="http://www.legislation.gov.uk/id/uksi/2000/2620/regulation/12/2" Operative="true" SectionRef="regulation-12-2">reg. 12(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c02958" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c02959" CitationRef="c02958" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/26/5" Operative="true" SectionRef="section-26-5">s. 26(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c02961" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c02962" CitationRef="c02961" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/28" SectionRef="section-28">s. 28</CitationSubRef>
,
<CitationSubRef id="c02963" CitationRef="c02961" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/6/paragraph/5" Operative="true" SectionRef="schedule-6-paragraph-5">Sch. 6 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780371" Type="C">
<Para>
<Text>
S. 146 applied (1.7.1995) (with modifications) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/1447" id="c02965" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="1447">S.I. 1995/1447</Citation>
,
<CitationSubRef id="c02966" CitationRef="c02965" URI="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1/b" Operative="true" SectionRef="regulation-4-1-b">reg. 4(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780381" Type="C">
<Para>
<Text>
S. 146(1)(
<Emphasis>c</Emphasis>
) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c02968" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c02969" CitationRef="c02968" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c02970" CitationRef="c02968" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/22" Operative="true" SectionRef="schedule-paragraph-22">Sch. para. 22</CitationSubRef>
</Text>
</Para>
</Commentary>
<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-98785c90d84e3de22ca9eda3694b562b" Type="C">
<Para>
<Text>
Ss. 145-148 applied (6.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/221" id="cpwacsnb2-00016" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="221" Title="The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004">The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221)</Citation>
,
<CitationSubRef id="cpwacsnb2-00017" CitationRef="cpwacsnb2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwacsnb2-00018" CitationRef="cpwacsnb2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
(with
<CitationSubRef id="cpwacsnb2-00019" CitationRef="cpwacsnb2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/5" SectionRef="regulation-4-5">reg. 4(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-8a85267d3944f4c9bfec608a9100734c" Type="C">
<Para>
<Text>
Ss. 145-148 applied (19.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/373" id="cpwaktse2-00016" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="373" Title="The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004">The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373)</Citation>
,
<CitationSubRef id="cpwaktse2-00017" CitationRef="cpwaktse2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwaktse2-00018" CitationRef="cpwaktse2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
(with
<CitationSubRef id="cpwaktse2-00019" CitationRef="cpwaktse2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/5" SectionRef="regulation-4-5">reg. 4(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-244f114aa861da50d1f8fafdd183aad1" Type="C">
<Para>
<Text>
Ss. 145-148 applied (26.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/432" id="cpwata8x2-00016" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="432" Title="The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004">The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/432)</Citation>
,
<CitationSubRef id="cpwata8x2-00017" CitationRef="cpwata8x2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwata8x2-00018" CitationRef="cpwata8x2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
(with
<CitationSubRef id="cpwata8x2-00019" CitationRef="cpwata8x2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/5" SectionRef="regulation-4-5">reg. 4(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>