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. 11

Ss. 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. 17

Ss. 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), 6

Ss. 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. 96

Ss. 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. 5

S. 146 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b)

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))

Ss. 145-148 applied (3.3.2004) by The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318), arts. 1, 11(2) (with art. 11(3))

Ss. 145-148 applied (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(4)

Ss. 145-148 applied (1.5.2004) by The Trade in Goods (Control) Order 2003 (S.I. 2003/2765), arts. 1(1), 12(2)

Ss. 145-148 applied (17.5.2004) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 (S.I. 2004/1315), regs. 1(1), 4(4)

S. 146 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 7(1)(b) (with reg. 2(3))

Ss. 145-148 applied (9.2.2005) by The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232), arts. 1(1), 5(4)

Ss. 145-148 applied (27.6.2005) by The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677), arts. 1(1), 7(3)

Ss. 145-148 applied (26.11.2005) by The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257), arts. 1(1), 6(3)

Ss. 145-148 applied (27.7.2006) by The Export Control (Liberia) Order 2006 (S.I. 2006/2065), arts. 1(1), 7(3)

Ss. 145-148 applied (30.7.2006) by The Technical Assistance Control Regulations 2006 (S.I. 2006/1719), regs. 1(1), 6(3)

Ss. 145-148 applied (11.10.2006) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682), art. 1(1), reg. 6(3)

Ss. 145-148 applied (11.10.2006) by The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681), regs. 1(1), 5(3)

S. 146 applied (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 7(4)

S. 146 applied (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 6(4)

S. 146 applied (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 11(4)

Ss. 146-148 applied (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(4)

Ss. 145-148 applied by 1983 c. 18, s. 1D(3) (as inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 3; S.I. 2009/3074, art. 2(q))

S. 146 applied by SI 2009/1749, art. 13(3) (as substituted (11.12.2009) by The North Korea (United Nations Sanctions) (Amendment) Order 2009 (S.I. 2009/3213), arts. 1(1), 11)

S. 146 applied (20.2.2010) by The Export Control (Guinea) Order 2010 (S.I. 2010/364), arts. 1(1), 7(4)

Ss. 146, 146A applied by S.I. 2009/886, art. 11(3) (as substituted (17.12.2010) by The Iran (United Nations Sanctions) (Amendment) Order 2010 (S.I. 2010/2978), arts. 1(1), 15)

S. 146 applied (17.2.2011) by The Export Control (Liberia) Order 2011 (S.I. 2011/145), arts. 1(1), 6(4)

S. 146 applied (17.2.2011) by The Export Control (Somalia) Order 2011 (S.I. 2011/146), arts. 1(1), 5(4)

S. 146 applied (18.3.2011) by The Export Control (Libya) Order 2011 (S.I. 2011/825), arts. 1(1), 7(4)

S. 146 applied (25.5.2011) by The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304), arts. 1(1), 7(4)

S. 146 applied (13.6.2011) by The Export Control (Iran) Order 2011 (S.I. 2011/1297), arts. 1, 14(4) (with art. 4)

S. 146 applied (13.6.2011) by The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296), arts. 1(1), 6(4)

S. 146 applied (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 7(4)

S. 146 applied (30.11.2011) by The Export Control (Al-Qaida and Taliban Sanctions) Regulations 2011 (S.I. 2011/2649), regs. 1(1), 8(3)

S. 146 applied (30.12.2011) by The Export Control (Sudan and South Sudan Sanctions) and (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2925), regs. 1(1), 7(3)

S. 146 applied (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 15(4)

S. 146 applied (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 19(4)

S. 146 applied (28.8.2013) by The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964), arts. 1(1), 9(4)

S. 146 applied (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 18(4)

S. 146 applied (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 13(4)

S. 146 applied (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 12(4)

S. 146 applied (31.12.2014) by The Export Control (Sudan, South Sudan and Central African Republic Sanctions) Regulations 2014 (S.I. 2014/3258), regs. 1(1), 10(3)

S. 146 applied (11.8.2015) by The Export Control (Democratic Republic of Congo Sanctions and Miscellaneous Amendments and Revocations) Order 2015 (S.I. 2015/1546), arts. 1(1), 8(4)

S. 146 applied (27.8.2015) by The Export Control (Yemen Sanctions) Regulations 2015 (S.I. 2015/1586), regs. 1(1), 6(3)

S. 146 applied (6.5.2016) by The Export Control (Iran Sanctions) Order 2016 (S.I. 2016/503), arts. 1(1), 16(4)

S. 146(1)(c) amended by S.I. 1990/2167, art. 4, Sch. para. 22

http://www.legislation.gov.uk/ukpga/1979/2/section/146/2016-05-06Customs 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 Participation2016-05-06Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings
146 Service of process. (1)

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—

(a)

if delivered to him personally; or

(b)

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

(c)

if left on board any vessel or aircraft to which he may belong or have lately belonged.

(2)

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.

In this subsection “appeal” includes an appeal by way of case stated.

(3)

This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.

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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780291" marker="C1">
<p>
Ss. 145, 146 extended by
<ref eId="c02882" href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref eId="c02883" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4">s. 1(4)</ref>
,
<ref eId="c02884" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/8/8">Sch. 1 para. 8(8)</ref>
,
<ref eId="c02885" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/V">V</ref>
alue
<ref eId="c02886" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref eId="c02887" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/39/9">s. 39(9)</ref>
,
<ref eId="c02888" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/I">S.I</ref>
. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780301" marker="C2">
<p>
Ss. 145-148 applied (31.3.2002) by
<ref eId="c02890" href="http://www.legislation.gov.uk/id/uksi/2002/868">S.I. 2002/868</ref>
, re. 4(4)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780311" marker="C3">
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref eId="c02893" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c02894" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/2">reg. 10(2)</ref>
</p>
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref eId="c02897" href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref eId="c02898" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/2">reg. 6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780321" marker="C4">
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref eId="c02901" href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref eId="c02902" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/2">reg. 7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780331" marker="C5">
<p>
Ss. 145-152 extended (27.9.1993) by
<ref eId="c02904" href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref eId="c02905" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/71/7">ss. 71(7)</ref>
,
<ref eId="c02906" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/78">78</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780341" marker="C6">
<p>
Ss. 144-148, 150-155 applied (23.6.1993) by
<ref eId="c02909" href="http://www.legislation.gov.uk/id/uksi/1993/1353">S.I. 1993/1353</ref>
,
<ref eId="c02910" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/2">reg. 4(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780351" marker="C7">
<p>
Ss. 145-155 applied (3.5.1994) by
<ref eId="c02912" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c02913" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64">s. 64</ref>
,
<ref eId="c02914" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/7/part/IV/paragraph/11">Sch. 7 Pt. IV para. 11</ref>
</p>
<p>
Ss. 145-155 applied (with modifications) (1.9.1994) by
<ref eId="c02916" href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref eId="c02917" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/72/12">ss. 72(12)</ref>
,
<ref eId="c02918" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref eId="c02919" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/13">Sch. 13 para. 13</ref>
(with
<ref eId="c02920" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9">Sch. 13 para. 9</ref>
)
</p>
<p>
Ss. 145-155 applied (29.4.1996) by
<ref eId="c02922" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c02923" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60">s. 60</ref>
,
<ref eId="c02924" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/5/part/III/paragraph/17">Sch. 5 Pt. III para. 17</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780361" marker="C8">
<p>
Ss. 145-148 applied (1.3.1995) by
<ref eId="c02926" href="http://www.legislation.gov.uk/id/uksi/1995/271">S.I. 1995/271</ref>
,
<ref eId="c02927" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/12/2/3">reg. 12(2)(3)</ref>
</p>
<p>
Ss. 145-148 applied (15.11.1996) by
<ref eId="c02929" href="http://www.legislation.gov.uk/id/uksi/1996/2721">S.I. 1996/2721</ref>
,
<ref eId="c02930" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/12">reg. 12</ref>
(2)
</p>
<p>
Ss. 145-148 applied (with modifications) (15.7.1998) by
<ref eId="c02932" href="http://www.legislation.gov.uk/id/uksi/1998/1531">S.I. 1998/1531</ref>
,
<ref eId="c02933" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/1531/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-148 applied (1.5.1999) by
<ref eId="c02935" href="http://www.legislation.gov.uk/id/uksi/1999/1261">S.I. 1999/1261</ref>
,
<ref eId="c02936" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1261/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-148 applied (14.10.1999) by
<ref eId="c02938" href="http://www.legislation.gov.uk/id/uksi/1999/2821">S.I. 1999/2821</ref>
,
<ref eId="c02939" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/2821/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-148 applied (14.10.1999) by
<ref eId="c02941" href="http://www.legislation.gov.uk/id/uksi/1999/2822">S.I. 1999/2822</ref>
,
<ref eId="c02942" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/2822/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
S. 146 applied (1.7.1999) by
<ref eId="c02944" href="http://www.legislation.gov.uk/id/uksi/1999/1618">S.I. 1999/1618</ref>
,
<ref eId="c02945" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/5/1/b">regs. 5(1)(b)</ref>
,
<ref eId="c02946" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/6">6</ref>
</p>
<p>
Ss. 145-148 applied (25.5.2000) by
<ref eId="c02948" href="http://www.legislation.gov.uk/id/uksi/2000/1408">S.I. 2000/1408</ref>
,
<ref eId="c02949" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/1408/regulation/3/4">reg. 3(4)</ref>
</p>
<p>
Ss. 145-155 applied (28.7.2000) by
<ref eId="c02951" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c02952" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/30/1">s. 30(1)</ref>
,
<ref eId="c02953" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/part/VIII/paragraph/96">Sch. 6 Pt. VIII para. 96</ref>
</p>
<p>
Ss. 145-148 applied (28.9.2000) by
<ref eId="c02955" href="http://www.legislation.gov.uk/id/uksi/2000/2620">S.I. 2000/2620</ref>
,
<ref eId="c02956" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2620/regulation/12/2">reg. 12(2)</ref>
</p>
<p>
Ss. 145-155 applied (11.5.2001) by
<ref eId="c02958" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c02959" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/26/5">s. 26(5)</ref>
</p>
<p>
Ss. 145-155 applied (11.5.2001) by
<ref eId="c02961" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c02962" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/28">s. 28</ref>
,
<ref eId="c02963" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/6/paragraph/5">Sch. 6 para. 5</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780371" marker="C9">
<p>
S. 146 applied (1.7.1995) (with modifications) by
<ref eId="c02965" href="http://www.legislation.gov.uk/id/uksi/1995/1447">S.I. 1995/1447</ref>
,
<ref eId="c02966" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1/b">reg. 4(1)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-98785c90d84e3de22ca9eda3694b562b" marker="C10">
<p>
Ss. 145-148 applied (6.2.2004) by
<ref eId="cpwacsnb2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/221">The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221)</ref>
,
<ref eId="cpwacsnb2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwacsnb2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/4">4(4)</ref>
(with
<ref eId="cpwacsnb2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-8a85267d3944f4c9bfec608a9100734c" marker="C11">
<p>
Ss. 145-148 applied (19.2.2004) by
<ref eId="cpwaktse2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/373">The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373)</ref>
,
<ref eId="cpwaktse2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwaktse2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/4">4(4)</ref>
(with
<ref eId="cpwaktse2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-244f114aa861da50d1f8fafdd183aad1" marker="C12">
<p>
Ss. 145-148 applied (26.2.2004) by
<ref eId="cpwata8x2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/432">The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/432)</ref>
,
<ref eId="cpwata8x2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwata8x2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/4">4(4)</ref>
(with
<ref eId="cpwata8x2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-809a88c91f268e1ccf57421bbd3b0d01" marker="C13">
<p>
Ss. 145-148 applied (3.3.2004) by
<ref eId="cpwb14sy2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/318">The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318)</ref>
,
<ref eId="cpwb14sy2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/318/article/1">arts. 1</ref>
,
<ref eId="cpwb14sy2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/2">11(2)</ref>
(with
<ref eId="cpwb14sy2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/3">art. 11(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9681d0f5c3bb1e2dc82870fc925fe474" marker="C14">
<p>
Ss. 145-148 applied (1.5.2004) by
<ref eId="cpwb8jm32-00016" href="http://www.legislation.gov.uk/id/uksi/2003/2764">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</ref>
,
<ref eId="cpwb8jm32-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref eId="cpwb8jm32-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/4">21(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7b9a17fa7d08d3bb1aa230920190b04f" marker="C15">
<p>
Ss. 145-148 applied (1.5.2004) by
<ref eId="cpwb8jm32-00061" href="http://www.legislation.gov.uk/id/uksi/2003/2765">The Trade in Goods (Control) Order 2003 (S.I. 2003/2765)</ref>
,
<ref eId="cpwb8jm32-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2765/article/1/1">arts. 1(1)</ref>
,
<ref eId="cpwb8jm32-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2765/article/12/2">12(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-af3da6e99d8f79a47e8d1f59a9dcbe36" marker="C16">
<p>
Ss. 145-148 applied (17.5.2004) by
<ref eId="cpwbipah2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/1315">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 (S.I. 2004/1315)</ref>
,
<ref eId="cpwbipah2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwbipah2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/4/4">4(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-4ddc018509b5fb5121bdcf3c27d9e308" marker="C17">
<p>
S. 146 applied (1.7.2004) by
<ref eId="cpwbsqb52-00047" href="http://www.legislation.gov.uk/id/uksi/2004/1473">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</ref>
,
<ref eId="cpwbsqb52-00048" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1">regs. 1</ref>
,
<ref eId="cpwbsqb52-00049" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1/b">7(1)(b)</ref>
(with
<ref eId="cpwbsqb52-00050" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3">reg. 2(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5463d0739f227987d336d012b89cd10f" marker="C18">
<p>
Ss. 145-148 applied (9.2.2005) by
<ref eId="c0mgqdxh3-00016" href="http://www.legislation.gov.uk/id/uksi/2005/232">The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232)</ref>
,
<ref eId="c0mgqdxh3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/232/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0mgqdxh3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/232/article/5/4">5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f51a0caaefdb2086deea49cd0d07a81e" marker="C19">
<p>
Ss. 145-148 applied (27.6.2005) by
<ref eId="c0pkqbtn3-00016" href="http://www.legislation.gov.uk/id/uksi/2005/1677">The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677)</ref>
,
<ref eId="c0pkqbtn3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1677/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0pkqbtn3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1677/article/7/3">7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e70211332facf0dad2aa05d8433b55a6" marker="C20">
<p>
Ss. 145-148 applied (26.11.2005) by
<ref eId="c0pluy433-00016" href="http://www.legislation.gov.uk/id/uksi/2005/3257">The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257)</ref>
,
<ref eId="c0pluy433-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0pluy433-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-dd2a16ebbf0cb5d3cbb1260335206052" marker="C21">
<p>
Ss. 145-148 applied (27.7.2006) by
<ref eId="c0qw1vj23-00016" href="http://www.legislation.gov.uk/id/uksi/2006/2065">The Export Control (Liberia) Order 2006 (S.I. 2006/2065)</ref>
,
<ref eId="c0qw1vj23-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0qw1vj23-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/7/3">7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ab0a6056c4ebfa933b2bf1b582b24fba" marker="C22">
<p>
Ss. 145-148 applied (30.7.2006) by
<ref eId="c0qw9w3l3-00016" href="http://www.legislation.gov.uk/id/uksi/2006/1719">The Technical Assistance Control Regulations 2006 (S.I. 2006/1719)</ref>
,
<ref eId="c0qw9w3l3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c0qw9w3l3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-4856abe35e517cd17a532dfafd9b2d44" marker="C23">
<p>
Ss. 145-148 applied (11.10.2006) by
<ref eId="c0qzbddl3-00016" href="http://www.legislation.gov.uk/id/uksi/2006/2682">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682)</ref>
,
<ref eId="c0qzbddl3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2682/article/1/1">art. 1(1)</ref>
,
<ref eId="c0qzbddl3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2682/regulation/6/3">reg. 6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e0213d112f9e74c6cdc0ca7c1ce8508d" marker="C24">
<p>
Ss. 145-148 applied (11.10.2006) by
<ref eId="c0qzbddl3-00052" href="http://www.legislation.gov.uk/id/uksi/2006/2681">The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681)</ref>
,
<ref eId="c0qzbddl3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c0qzbddl3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/5/3">5(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-866901192fd8d496c024f9242224b1a2" marker="C25">
<p>
S. 146 applied (27.4.2007) by
<ref eId="c0r1r24w3-00052" href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref eId="c0r1r24w3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0r1r24w3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-db4dc4cd83ee2220de1d3ee18458452b" marker="C26">
<p>
S. 146 applied (26.5.2007) by
<ref eId="c0z6134l3-00052" href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref eId="c0z6134l3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0z6134l3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-67ceaafd98302b525b025dda6d7fd49b" marker="C27">
<p>
S. 146 applied (23.4.2008) by
<ref eId="c111tz6k3-00052" href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref eId="c111tz6k3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref eId="c111tz6k3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/11/4">11(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-69342b1320ef034f0a6891454e195f20" marker="C28">
<p>
Ss. 146-148 applied (6.4.2009) by
<ref eId="c13oxo1p3-00036" href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref eId="c13oxo1p3-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref eId="c13oxo1p3-00038" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/41/4">41(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-b194ca37e1b61ad2ec426d0bc19046eb" marker="C29">
<p>
Ss. 145-148 applied by 1983 c. 18, s. 1D(3) (as inserted (30.11.2009) by
<ref eId="c13pvufd3-00095" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13pvufd3-00096" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13pvufd3-00097" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/3">Sch. 17 para. 3</ref>
;
<ref eId="c13pvufd3-00098" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13pvufd3-00099" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-55ef63a1e6d87caa48595ecd8885c132" marker="C30">
<p>
S. 146 applied by SI 2009/1749, art. 13(3) (as substituted (11.12.2009) by
<ref eId="c13r1ok83-00025" href="http://www.legislation.gov.uk/id/uksi/2009/3213">The North Korea (United Nations Sanctions) (Amendment) Order 2009 (S.I. 2009/3213)</ref>
,
<ref eId="c13r1ok83-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3213/article/1/1">arts. 1(1)</ref>
,
<ref eId="c13r1ok83-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/3213/article/11">11</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c7befa10911c0a6eb0124ab81a396cd1" marker="C31">
<p>
S. 146 applied (20.2.2010) by
<ref eId="c13stc2u3-00034" href="http://www.legislation.gov.uk/id/uksi/2010/364">The Export Control (Guinea) Order 2010 (S.I. 2010/364)</ref>
,
<ref eId="c13stc2u3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/364/article/1/1">arts. 1(1)</ref>
,
<ref eId="c13stc2u3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/364/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ca045fb6eb592be28e97336c6b029426" marker="C32">
<p>
Ss. 146, 146A applied by S.I. 2009/886, art. 11(3) (as substituted (17.12.2010) by
<ref eId="c14p4b783-00029" href="http://www.legislation.gov.uk/id/uksi/2010/2978">The Iran (United Nations Sanctions) (Amendment) Order 2010 (S.I. 2010/2978)</ref>
,
<ref eId="c14p4b783-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/2978/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14p4b783-00031" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/2978/article/15">15</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-eb6eedcdb1f0bbfc704a1ab1d6e54c08" marker="C33">
<p>
S. 146 applied (17.2.2011) by
<ref eId="c14pbigh3-00034" href="http://www.legislation.gov.uk/id/uksi/2011/145">The Export Control (Liberia) Order 2011 (S.I. 2011/145)</ref>
,
<ref eId="c14pbigh3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/145/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pbigh3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/145/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f6767a0115bfa47ace51d9fc13b79bfb" marker="C34">
<p>
S. 146 applied (17.2.2011) by
<ref eId="c14pbigh3-00142" href="http://www.legislation.gov.uk/id/uksi/2011/146">The Export Control (Somalia) Order 2011 (S.I. 2011/146)</ref>
,
<ref eId="c14pbigh3-00143" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/146/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pbigh3-00144" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/146/article/5/4">5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-24a043ce539d373e192bacd6b7301e01" marker="C35">
<p>
S. 146 applied (18.3.2011) by
<ref eId="c14pjxji3-00052" href="http://www.legislation.gov.uk/id/uksi/2011/825">The Export Control (Libya) Order 2011 (S.I. 2011/825)</ref>
,
<ref eId="c14pjxji3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pjxji3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ac286b430eed379a40c8ac5cea767dd7" marker="C36">
<p>
S. 146 applied (25.5.2011) by
<ref eId="c16fe5wt3-00034" href="http://www.legislation.gov.uk/id/uksi/2011/1304">The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304)</ref>
,
<ref eId="c16fe5wt3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16fe5wt3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9d7e18b261a76c35eb5aa678b94de44f" marker="C37">
<p>
S. 146 applied (13.6.2011) by
<ref eId="c16fr4cq3-00057" href="http://www.legislation.gov.uk/id/uksi/2011/1297">The Export Control (Iran) Order 2011 (S.I. 2011/1297)</ref>
,
<ref eId="c16fr4cq3-00058" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/1">arts. 1</ref>
,
<ref eId="c16fr4cq3-00059" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/14/4">14(4)</ref>
(with
<ref eId="c16fr4cq3-00060" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/4">art. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e77df98d500d644f4bff26e42a0c7881" marker="C38">
<p>
S. 146 applied (13.6.2011) by
<ref eId="c16fr4cq3-00174" href="http://www.legislation.gov.uk/id/uksi/2011/1296">The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296)</ref>
,
<ref eId="c16fr4cq3-00175" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16fr4cq3-00176" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fc3944d591bfe52bedc0fc07e187b77e" marker="C39">
<p>
<ref eId="c16gd1im3-00060" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (5.9.2011) by
<ref eId="c16gd1im3-00061" href="http://www.legislation.gov.uk/id/uksi/2011/2010">The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010)</ref>
,
<ref eId="c16gd1im3-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16gd1im3-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-97c5dabff7108fb95cd4d576fabe2528" marker="C40">
<p>
<ref eId="c16i77ac3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (30.11.2011) by
<ref eId="c16i77ac3-00025" href="http://www.legislation.gov.uk/id/uksi/2011/2649">The Export Control (Al-Qaida and Taliban Sanctions) Regulations 2011 (S.I. 2011/2649)</ref>
,
<ref eId="c16i77ac3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2649/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c16i77ac3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2649/regulation/8/3">8(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f330f981e5f425d48b502a0616dbca1d" marker="C41">
<p>
<ref eId="c16ityqm3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (30.12.2011) by
<ref eId="c16ityqm3-00025" href="http://www.legislation.gov.uk/id/uksi/2011/2925">The Export Control (Sudan and South Sudan Sanctions) and (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2925)</ref>
,
<ref eId="c16ityqm3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2925/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c16ityqm3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2925/regulation/7/3">7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1901909f1fdea5327fe7363a14cfacb7" marker="C42">
<p>
<ref eId="c16jj6k13-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (5.4.2012) by
<ref eId="c16jj6k13-00070" href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref eId="c16jj6k13-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jj6k13-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/15/4">15(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7e154d15f1b9ca6bef4d937539dc352b" marker="C43">
<p>
<ref eId="c16jusf23-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (1.6.2012) by
<ref eId="c16jusf23-00070" href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref eId="c16jusf23-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jusf23-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/19/4">19(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-272a8c4ee29f04bfdcc2c3ff021ab7e7" marker="C44">
<p>
<ref eId="c1800zp43-00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (28.8.2013) by
<ref eId="c1800zp43-00052" href="http://www.legislation.gov.uk/id/uksi/2013/1964">The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964)</ref>
,
<ref eId="c1800zp43-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/1964/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1800zp43-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/1964/article/9/4">9(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-94b083f95030f260c6613b5773258e15" marker="C45">
<p>
<ref eId="c180q0zt3-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (6.9.2013) by
<ref eId="c180q0zt3-00070" href="http://www.legislation.gov.uk/id/uksi/2013/2012">The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012)</ref>
,
<ref eId="c180q0zt3-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/1/1">arts. 1(1)</ref>
,
<ref eId="c180q0zt3-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/18/4">18(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fecbeb71490d18ccbd17a7629929956b" marker="C46">
<p>
<ref eId="c180zc4w3-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (7.1.2014) by
<ref eId="c180zc4w3-00070" href="http://www.legislation.gov.uk/id/uksi/2013/3182">The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182)</ref>
,
<ref eId="c180zc4w3-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/1/1">arts. 1(1)</ref>
,
<ref eId="c180zc4w3-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/13/4">13(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7e01a9a168253d54004478a2d9b0a495" marker="C47">
<p>
<ref eId="c189vdny3-00069" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (26.9.2014) by
<ref eId="c189vdny3-00070" href="http://www.legislation.gov.uk/id/uksi/2014/2357">The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357)</ref>
,
<ref eId="c189vdny3-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/1/1">arts. 1(1)</ref>
,
<ref eId="c189vdny3-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/12/4">12(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9d7035f2a303607cf86407207a2f98a9" marker="C48">
<p>
<ref eId="c18c081l3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (31.12.2014) by
<ref eId="c18c081l3-00025" href="http://www.legislation.gov.uk/id/uksi/2014/3258">The Export Control (Sudan, South Sudan and Central African Republic Sanctions) Regulations 2014 (S.I. 2014/3258)</ref>
,
<ref eId="c18c081l3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/3258/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c18c081l3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/3258/regulation/10/3">10(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c31d6df1c944d7ab8bec7f2a13a437a0" marker="C49">
<p>
<ref eId="c1d8hbje3-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (11.8.2015) by
<ref eId="c1d8hbje3-00034" href="http://www.legislation.gov.uk/id/uksi/2015/1546">The Export Control (Democratic Republic of Congo Sanctions and Miscellaneous Amendments and Revocations) Order 2015 (S.I. 2015/1546)</ref>
,
<ref eId="c1d8hbje3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/1546/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1d8hbje3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2015/1546/article/8/4">8(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-20e6639d994dc7cff7d8c068596b9878" marker="C50">
<p>
<ref eId="c1d8tvgh3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (27.8.2015) by
<ref eId="c1d8tvgh3-00025" href="http://www.legislation.gov.uk/id/uksi/2015/1586">The Export Control (Yemen Sanctions) Regulations 2015 (S.I. 2015/1586)</ref>
,
<ref eId="c1d8tvgh3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/1586/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c1d8tvgh3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2015/1586/regulation/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5edd97767b398eb7feaa9012568a183c" marker="C51">
<p>
<ref eId="c1d952jn3-00051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/146">S. 146</ref>
applied (6.5.2016) by
<ref eId="c1d952jn3-00052" href="http://www.legislation.gov.uk/id/uksi/2016/503">The Export Control (Iran Sanctions) Order 2016 (S.I. 2016/503)</ref>
,
<ref eId="c1d952jn3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2016/503/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1d952jn3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/503/article/16/4">16(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780381" marker="C52">
<p>
S. 146(1)(
<i>c</i>
) amended by
<ref eId="c02968" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c02969" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c02970" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/22">Sch. para. 22</ref>
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/146/2016-05-06</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>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
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<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
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<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
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<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"/>
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<ukm:ScheduleParagraphs Value="62"/>
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</meta>
<body eId="body">
<part eId="part-XI">
<num>Part XI</num>
<heading> Detention of Persons, Forfeiture and Legal Proceedings</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-XI-crossheading-general-provisions-as-to-legal-proceedings">
<heading> General provisions as to legal proceedings</heading>
<section eId="section-146" uk:target="true">
<num>146</num>
<heading> Service of process. </heading>
<subsection eId="section-146-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-146-1-a">
<num>(a)</num>
<content>
<p>if delivered to him personally; or</p>
</content>
</level>
<level class="para1" eId="section-146-1-b">
<num>(b)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-146-1-c">
<num>(c)</num>
<content>
<p>if left on board any vessel or aircraft to which he may belong or have lately belonged.</p>
</content>
</level>
</subsection>
<subsection eId="section-146-2">
<num>(2)</num>
<content>
<p>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.</p>
<p>
In this subsection “
<term refersTo="#term-appeal" eId="term-appeal">appeal</term>
” includes an appeal by way of case stated.
</p>
</content>
</subsection>
<subsection eId="section-146-3">
<num>(3)</num>
<content>
<p>This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
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