http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06Customs 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 Participation2018-04-06 Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings Proof of certain documents. <CommentaryRef Ref="c14781011"/>1531Any document purporting to be signed either by one or more of the Commissioners, or by their order, or by any other person with their authority, shall, until the contrary is proved, be deemed to have been so signed and to be made and issued by the Commissioners, and may be proved by the production of a copy thereof purporting to be so signed.2Without prejudice to subsection (1) above, the Documentary Evidence Act 1868 shall apply in relation to—aany document issued by the Commissioners;bany document issued before 1st April 1909, by the Commissioners of Customs or the Commissioners of Customs and the Commissioners of Inland Revenue jointly;cany document issued before that date in relation to the revenue of excise by the Commissioners of Inland Revenue,as it applies in relation to the documents mentioned in that Act.3That Act shall, as applied by subsection (2) above, have effect as if the persons mentioned in paragraphs (a) to (c) of that subsection were included in the first column of the Schedule to that Act, and any of the Commissioners or any secretary or assistant secretary to the Commissioners were specified in the second column of that Schedule in connection with those persons.4A photograph of any document delivered to the Commissioners for any customs or excise purpose and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.Ss. 152–155 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. 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. 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. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2)Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)Ss. 152-155 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)Ss. 152-155 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b)Ss. 150-155 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. 150-155 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. 5Ss. 150-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)1868 c. 37. S. 153(4) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 9Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)Ss. 150-155 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)Ss. 150-155 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)Ss. 150-155 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. 153-155 applied (3.3.2004) by The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318), arts. 1, 11(2)Ss. 153-155 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. 153-155 applied (1.5.2004) by The Trade in Goods (Control) Order 2003 (S.I. 2003/2765), arts. 1(1), 12(2)Ss. 150-155 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)Ss. 152-155 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. 150-155 applied (9.2.2005) by The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232), arts. 1(1), 5(4)S. 153 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 21(i), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)Ss. 150-155 applied (27.6.2005) by The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677), arts. 1(1), 7(3)Ss. 150-155 applied (26.11.2005) by The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257), arts. 1(1), 6(3)Ss. 150-155 applied (27.7.2006) by The Export Control (Liberia) Order 2006 (S.I. 2006/2065), arts. 1(1), 7(3)Ss. 150-155 applied (30.7.2006) by The Technical Assistance Control Regulations 2006 (S.I. 2006/1719), regs. 1(1), 6(3)Ss. 150-155 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. 150-155 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)Ss. 150-155 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))Ss. 144-156 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)
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/1979/2/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2" NumberOfProvisions="294" RestrictEndDate="2018-08-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2018-04-06" 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/153/2018-04-06</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>
<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>2018-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/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/1979/2/2018-04-06" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2018-04-06" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2018-04-06" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2018-04-06" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06/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/2018-04-06" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2021-12-10" title="2021-12-10"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-02-06" title="2004-02-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-02-19" title="2004-02-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-02-26" title="2004-02-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-03-03" title="2004-03-03"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-05-01" title="2004-05-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-05-17" title="2004-05-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2004-07-01" title="2004-07-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2005-02-09" title="2005-02-09"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2005-04-18" title="2005-04-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2005-06-27" title="2005-06-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2005-11-26" title="2005-11-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2006-07-27" title="2006-07-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2006-07-30" title="2006-07-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2006-10-11" title="2006-10-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2021-12-10" title="2021-12-10"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2022-04-01" title="2022-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/153" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2018-04-06" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/152/2018-04-06" title="Provision; Section 152"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/152/2018-04-06" title="Provision; Section 152"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/154/2018-04-06" title="Provision; Section 154"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/154/2018-04-06" title="Provision; Section 154"/>
<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 AffectedProvisions="s. 95(1A)(1B)" AffectingYear="2023" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingNumber="30" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedNumber="2" RequiresApplied="true" AffectedYear="1979" AffectingProvisions="s. 110(2)" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" EffectId="key-9f2b164664560a5e67916973bf12335d" Row="136" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-04-22T10:25:03Z">
<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 AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" AffectedNumber="2" RequiresApplied="true" AffectingProvisions="Sch. 13 para. 26(3)" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" AffectingYear="2023" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" Row="629" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectedProvisions="s. 160(2A)" Modified="2024-04-22T10:25:03Z" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979">
<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 AffectingNumber="109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2022" Row="660" AffectedNumber="2" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingProvisions="reg. 2(3)(f)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" Type="inserted" AffectedYear="1979" AffectedProvisions="s. 119(7)" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" 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." AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" Modified="2023-11-24T11:22:35Z" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false">
<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="294"/>
<ukm:BodyParagraphs Value="232"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="232" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-04-06">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XI/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" NumberOfProvisions="20" RestrictEndDate="2018-08-13" id="part-XI" RestrictStartDate="2018-04-06" 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/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI/crossheading/general-provisions-as-to-legal-proceedings" NumberOfProvisions="12" RestrictEndDate="2018-08-13" id="part-XI-crossheading-general-provisions-as-to-legal-proceedings" RestrictStartDate="2018-04-06" RestrictExtent="E+W+S+N.I.">
<Title> General provisions as to legal proceedings</Title>
<P1group RestrictEndDate="2021-12-10" RestrictStartDate="2018-04-06" RestrictExtent="E+W+S+N.I.">
<Title>
Proof of certain documents.
<CommentaryRef Ref="c14781011"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153" id="section-153">
<Pnumber>
<CommentaryRef Ref="c14781021"/>
<CommentaryRef Ref="c14781031"/>
<CommentaryRef Ref="c14781041"/>
<CommentaryRef Ref="key-1ad2b17938e8c60673b326923a733d5f"/>
<CommentaryRef Ref="key-790f937949963d7dd43c78938ed6dab1"/>
<CommentaryRef Ref="key-f7253a1d5ff88a38233e150be2ca6ded"/>
<CommentaryRef Ref="key-0eef77f51e14fd576db7517f3cc9e247"/>
<CommentaryRef Ref="key-77f1e7334b871373a56930419ebe9da9"/>
<CommentaryRef Ref="key-0e300ea821ab8c4c5bdd5b2d79eaf99b"/>
<CommentaryRef Ref="key-bc997b26180d62fec09ce4d742d25fe6"/>
<CommentaryRef Ref="key-66d0fe36d867bf7c2d92c9d16bad4c7b"/>
<CommentaryRef Ref="key-87f61aaa426db7e7472f3e0b6f0a0657"/>
<CommentaryRef Ref="key-e65f9eb2c07cb79e8c47ec3f15dd49e1"/>
<CommentaryRef Ref="key-b302c1340d1be17b3ff448c76e1cc6a3"/>
<CommentaryRef Ref="key-d34434c290cdd6f61f98bae59ea125ed"/>
<CommentaryRef Ref="key-e6d112ffc8fc528add79d888bdfcb388"/>
<CommentaryRef Ref="key-b1ae40b1f27f0ec68fe7913834d66e00"/>
<CommentaryRef Ref="key-f8db2f589ca495d34838df9c64747807"/>
<CommentaryRef Ref="key-3ea479177f3f122ede413712f4e5fac8"/>
<CommentaryRef Ref="key-1fdf115dbc22eb3328c5f7d11e17f305"/>
153
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/1/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/1" id="section-153-1">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">1</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">Any document purporting to be signed either by one or more of the Commissioners, or by their order, or by any other person with their authority, shall, until the contrary is proved, be deemed to have been so signed and to be made and issued by the Commissioners, and may be proved by the production of a copy thereof purporting to be so signed.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/2" id="section-153-2">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">2</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">Without prejudice to subsection (1) above, the </Repeal>
<CommentaryRef Ref="c14781051"/>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">Documentary Evidence Act 1868 shall apply in relation to—</Repeal>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2/a/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/2/a" id="section-153-2-a">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">a</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">any document issued by the Commissioners;</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2/b/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/2/b" id="section-153-2-b">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">b</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">any document issued before 1st April 1909, by the Commissioners of Customs or the Commissioners of Customs and the Commissioners of Inland Revenue jointly;</Repeal>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/2/c/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/2/c" id="section-153-2-c">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">c</Repeal>
</Pnumber>
<P3para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">any document issued before that date in relation to the revenue of excise by the Commissioners of Inland Revenue,</Repeal>
</Text>
</P3para>
</P3>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">as it applies in relation to the documents mentioned in that Act.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/3/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/3" id="section-153-3">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">3</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">That Act shall, as applied by subsection (2) above, have effect as if the persons mentioned in paragraphs (a) to (c) of that subsection were included in the first column of the Schedule to that Act, and any of the Commissioners or any secretary or assistant secretary to the Commissioners were specified in the second column of that Schedule in connection with those persons.</Repeal>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/153/4/2018-04-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/153/4" id="section-153-4">
<Pnumber>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">
<Addition ChangeId="d29p13119" CommentaryRef="c14781061">4</Addition>
</Repeal>
</Pnumber>
<P2para>
<Text>
<Repeal ChangeId="key-a3c6b24d87c95a0739a46582e53e04b1-1530303283442" CommentaryRef="key-a3c6b24d87c95a0739a46582e53e04b1" RetainText="true">
<Addition ChangeId="d29p13119" CommentaryRef="c14781061">A photograph of any document delivered to the Commissioners for any customs or excise purpose and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.</Addition>
</Repeal>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14781011" Type="C">
<Para>
<Text>
Ss. 152–155 extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/53" id="c03525" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="53" Title="Car Tax Act 1983">Car Tax Act 1983 (c. 53, SIF 40:2)</Citation>
,
<CitationSubRef id="c03526" CitationRef="c03525" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
,
<CitationSubRef id="c03527" CitationRef="c03525" 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="c03528" CitationRef="c03525" 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="c03529" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Added Tax Act 1983">Added Tax Act 1983 (c. 55, SIF 40:2)</Citation>
,
<CitationSubRef id="c03530" CitationRef="c03529" 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="c03531" CitationRef="c03529" 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="c14781021" 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="c03534" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef id="c03535" CitationRef="c03534" 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="c03538" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef id="c03539" CitationRef="c03538" 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="c14781031" 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="c03542" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2727">S.I. 1991/2727</Citation>
,
<CitationSubRef id="c03543" CitationRef="c03542" 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="c14781041" 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="c03546" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1353">S.I. 1993/1353</Citation>
,
<CitationSubRef id="c03547" CitationRef="c03546" 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>
<Para>
<Text>
Ss. 145-155 applied (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c03549" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c03550" CitationRef="c03549" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64" SectionRef="section-64">s. 64</CitationSubRef>
,
<CitationSubRef id="c03551" CitationRef="c03549" 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="c03553" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef id="c03554" CitationRef="c03553" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/72/12" SectionRef="section-72-12">ss. 72(12)</CitationSubRef>
,
<CitationSubRef id="c03555" CitationRef="c03553" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1" SectionRef="section-101-1">101(1)</CitationSubRef>
,
<CitationSubRef id="c03556" CitationRef="c03553" 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="c03557" CitationRef="c03553" 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="c03559" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c03560" CitationRef="c03559" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60" SectionRef="section-60">s. 60</CitationSubRef>
,
<CitationSubRef id="c03561" CitationRef="c03559" 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>
<Para>
<Text>
Ss. 150-155 applied (1.3.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/271" id="c03563" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="271">S.I. 1995/271</Citation>
,
<CitationSubRef id="c03564" CitationRef="c03563" URI="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/12/2" Operative="true" SectionRef="regulation-12-2">reg. 12(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 150-155 applied (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2721" id="c03566" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2721">S.I. 1996/2721</Citation>
,
<CitationSubRef id="c03567" CitationRef="c03566" URI="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/12/2" Operative="true" SectionRef="regulation-12-2">reg. 12(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 150-155 applied (1.5.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1261" id="c03569" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1261">S.I. 1999/1261</Citation>
,
<CitationSubRef id="c03570" CitationRef="c03569" 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. 150-155 applied (14.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2821" id="c03572" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2821">S.I. 1999/2821</Citation>
,
<CitationSubRef id="c03573" CitationRef="c03572" 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. 150-155 applied (14.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2822" id="c03575" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2822">S.I. 1999/2822</Citation>
,
<CitationSubRef id="c03576" CitationRef="c03575" 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>
Ss. 152-155 applied (1.7.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1618" id="c03578" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1618">S.I. 1999/1618</Citation>
,
<CitationSubRef id="c03579" CitationRef="c03578" 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="c03580" CitationRef="c03578" URI="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/6" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 150-155 applied (with modifications) (15.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/1531" id="c03582" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="1531">S.I. 1998/1531</Citation>
,
<CitationSubRef id="c03583" CitationRef="c03582" 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. 152-155 applied (1.7.1995) (with modifications) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/1447" id="c03585" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="1447">S.I. 1995/1447</Citation>
,
<CitationSubRef id="c03586" CitationRef="c03585" 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>
<Para>
<Text>
Ss. 150-155 applied (25.5.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1408" id="c03588" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1408">S.I. 2000/1408</Citation>
,
<CitationSubRef id="c03589" CitationRef="c03588" 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="c03591" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03592" CitationRef="c03591" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/30/1" SectionRef="section-30-1">s. 30(1)</CitationSubRef>
,
<CitationSubRef id="c03593" CitationRef="c03591" 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. 150-155 applied (28.9.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2620" id="c03595" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2620">S.I. 2000/2620</Citation>
,
<CitationSubRef id="c03596" CitationRef="c03595" 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="c03598" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c03599" CitationRef="c03598" 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="c03601" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c03602" CitationRef="c03601" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/28" SectionRef="section-28">s. 28</CitationSubRef>
,
<CitationSubRef id="c03603" CitationRef="c03601" 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>
<Para>
<Text>
Ss. 150-155 applied (31.3.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/868" id="c03605" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="868">S.I. 2002/868</Citation>
,
<CitationSubRef id="c03606" CitationRef="c03605" URI="http://www.legislation.gov.uk/id/uksi/2002/868/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781051" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1868/37" id="c03607" Year="1868" Class="UnitedKingdomPublicGeneralAct" Number="37">1868 c. 37</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14781061" Type="F">
<Para>
<Text>
S. 153(4) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c03609" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c03610" CitationRef="c03609" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11" SectionRef="section-11">s. 11</CitationSubRef>
,
<CitationSubRef id="c03611" CitationRef="c03609" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/9" Operative="true" SectionRef="schedule-8-part-I-paragraph-9">Sch. 8 Pt. I para. 9</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-1ad2b17938e8c60673b326923a733d5f" Type="C">
<Para>
<Text>
Ss. 150-155 applied (6.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/221" id="cpwacsnb2-00026" 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="cpwacsnb2-00027" CitationRef="cpwacsnb2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwacsnb2-00028" CitationRef="cpwacsnb2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-790f937949963d7dd43c78938ed6dab1" Type="C">
<Para>
<Text>
Ss. 150-155 applied (19.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/373" id="cpwaktse2-00026" 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="cpwaktse2-00027" CitationRef="cpwaktse2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwaktse2-00028" CitationRef="cpwaktse2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f7253a1d5ff88a38233e150be2ca6ded" Type="C">
<Para>
<Text>
Ss. 150-155 applied (26.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/432" id="cpwata8x2-00026" 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="cpwata8x2-00027" CitationRef="cpwata8x2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwata8x2-00028" CitationRef="cpwata8x2-00026" 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="cpwata8x2-00029" CitationRef="cpwata8x2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/5" SectionRef="regulation-4-5">reg. 4(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0eef77f51e14fd576db7517f3cc9e247" Type="C">
<Para>
<Text>
Ss. 153-155 applied (3.3.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/318" id="cpwb14sy2-00026" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="318" Title="The Trade in Controlled Goods (Embargoed Destinations) Order 2004">The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318)</Citation>
,
<CitationSubRef id="cpwb14sy2-00027" CitationRef="cpwb14sy2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/318/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpwb14sy2-00028" CitationRef="cpwb14sy2-00026" URI="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/2" SectionRef="article-11-2" Operative="true">11(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0e300ea821ab8c4c5bdd5b2d79eaf99b" Type="C">
<Para>
<Text>
Ss. 153-155 applied (1.5.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2764" id="cpwb8jm32-00025" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2764" Title="Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</Citation>
,
<CitationSubRef id="cpwb8jm32-00026" CitationRef="cpwb8jm32-00025" URI="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpwb8jm32-00027" CitationRef="cpwb8jm32-00025" URI="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/4" SectionRef="article-21-4" Operative="true">21(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-77f1e7334b871373a56930419ebe9da9" Type="C">
<Para>
<Text>
Ss. 153-155 applied (1.5.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2765" id="cpwb8jm32-00070" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2765" Title="The Trade in Goods (Control) Order 2003">The Trade in Goods (Control) Order 2003 (S.I. 2003/2765)</Citation>
,
<CitationSubRef id="cpwb8jm32-00071" CitationRef="cpwb8jm32-00070" URI="http://www.legislation.gov.uk/id/uksi/2003/2765/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwb8jm32-00072" CitationRef="cpwb8jm32-00070" URI="http://www.legislation.gov.uk/id/uksi/2003/2765/article/12/2" SectionRef="article-12-2" Operative="true">12(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bc997b26180d62fec09ce4d742d25fe6" Type="C">
<Para>
<Text>
Ss. 150-155 applied (17.5.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/1315" id="cpwbipah2-00025" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="1315" Title="The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 (S.I. 2004/1315)</Citation>
,
<CitationSubRef id="cpwbipah2-00026" CitationRef="cpwbipah2-00025" URI="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwbipah2-00027" CitationRef="cpwbipah2-00025" URI="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-66d0fe36d867bf7c2d92c9d16bad4c7b" Type="C">
<Para>
<Text>
Ss. 152-155 applied (1.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/1473" id="cpwbsqb52-00057" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="1473" Title="The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</Citation>
,
<CitationSubRef id="cpwbsqb52-00058" CitationRef="cpwbsqb52-00057" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef id="cpwbsqb52-00059" CitationRef="cpwbsqb52-00057" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1/b" SectionRef="regulation-7-1-b" Operative="true">7(1)(b)</CitationSubRef>
(with
<CitationSubRef id="cpwbsqb52-00060" CitationRef="cpwbsqb52-00057" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3" SectionRef="regulation-2-3">reg. 2(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-87f61aaa426db7e7472f3e0b6f0a0657" Type="C">
<Para>
<Text>
Ss. 150-155 applied (9.2.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/232" id="c0mgqdxh3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="232" Title="The Export Control (Iraq and Ivory Coast) Order 2005">The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232)</Citation>
,
<CitationSubRef id="c0mgqdxh3-00026" CitationRef="c0mgqdxh3-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/232/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0mgqdxh3-00027" CitationRef="c0mgqdxh3-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/232/article/5/4" SectionRef="article-5-4" Operative="true">5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a3c6b24d87c95a0739a46582e53e04b1" Type="F">
<Para>
<Text>
S. 153 repealed (18.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c0mp4v1v3-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>
,
<CitationSubRef id="c0mp4v1v3-00007" CitationRef="c0mp4v1v3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="c0mp4v1v3-00008" CitationRef="c0mp4v1v3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/21/i" SectionRef="schedule-4-paragraph-21-i">Sch. 4 para. 21(i)</CitationSubRef>
,
<CitationSubRef id="c0mp4v1v3-00009" CitationRef="c0mp4v1v3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" SectionRef="schedule-5" Operative="true">Sch. 5</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c0mp4v1v3-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="c0mp4v1v3-00011" CitationRef="c0mp4v1v3-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i" SectionRef="article-2-2-h-i">art. 2(2)(h)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e65f9eb2c07cb79e8c47ec3f15dd49e1" Type="C">
<Para>
<Text>
Ss. 150-155 applied (27.6.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1677" id="c0pkqbtn3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1677" Title="The Export Control (Democratic Republic of Congo) Order 2005">The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677)</Citation>
,
<CitationSubRef id="c0pkqbtn3-00026" CitationRef="c0pkqbtn3-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/1677/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0pkqbtn3-00027" CitationRef="c0pkqbtn3-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/1677/article/7/3" SectionRef="article-7-3" Operative="true">7(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b302c1340d1be17b3ff448c76e1cc6a3" Type="C">
<Para>
<Text>
Ss. 150-155 applied (26.11.2005) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3257" id="c0pluy433-00025" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3257" Title="The Export Control (Uzbekistan) Order 2005">The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257)</Citation>
,
<CitationSubRef id="c0pluy433-00026" CitationRef="c0pluy433-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/3257/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0pluy433-00027" CitationRef="c0pluy433-00025" URI="http://www.legislation.gov.uk/id/uksi/2005/3257/article/6/3" SectionRef="article-6-3" Operative="true">6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d34434c290cdd6f61f98bae59ea125ed" Type="C">
<Para>
<Text>
Ss. 150-155 applied (27.7.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/2065" id="c0qw1vj23-00025" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="2065" Title="The Export Control (Liberia) Order 2006">The Export Control (Liberia) Order 2006 (S.I. 2006/2065)</Citation>
,
<CitationSubRef id="c0qw1vj23-00026" CitationRef="c0qw1vj23-00025" URI="http://www.legislation.gov.uk/id/uksi/2006/2065/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0qw1vj23-00027" CitationRef="c0qw1vj23-00025" URI="http://www.legislation.gov.uk/id/uksi/2006/2065/article/7/3" SectionRef="article-7-3" Operative="true">7(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e6d112ffc8fc528add79d888bdfcb388" Type="C">
<Para>
<Text>
Ss. 150-155 applied (30.7.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/1719" id="c0qw9w3l3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="1719" Title="The Technical Assistance Control Regulations 2006">The Technical Assistance Control Regulations 2006 (S.I. 2006/1719)</Citation>
,
<CitationSubRef id="c0qw9w3l3-00026" CitationRef="c0qw9w3l3-00025" URI="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0qw9w3l3-00027" CitationRef="c0qw9w3l3-00025" URI="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/6/3" SectionRef="regulation-6-3" Operative="true">6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b1ae40b1f27f0ec68fe7913834d66e00" Type="C">
<Para>
<Text>
Ss. 150-155 applied (11.10.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/2682" id="c0qzbddl3-00025" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="2682" Title="The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682)</Citation>
,
<CitationSubRef id="c0qzbddl3-00026" CitationRef="c0qzbddl3-00025" URI="http://www.legislation.gov.uk/id/uksi/2006/2682/article/1/1" SectionRef="article-1-1">art. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0qzbddl3-00027" CitationRef="c0qzbddl3-00025" URI="http://www.legislation.gov.uk/id/uksi/2006/2682/regulation/6/3" SectionRef="regulation-6-3" Operative="true">reg. 6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f8db2f589ca495d34838df9c64747807" Type="C">
<Para>
<Text>
Ss. 150-155 applied (11.10.2006) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/2681" id="c0qzbddl3-00061" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="2681" Title="The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006">The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681)</Citation>
,
<CitationSubRef id="c0qzbddl3-00062" CitationRef="c0qzbddl3-00061" URI="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="c0qzbddl3-00063" CitationRef="c0qzbddl3-00061" URI="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/5/3" SectionRef="regulation-5-3" Operative="true">5(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3ea479177f3f122ede413712f4e5fac8" Type="C">
<Para>
<Text>
Ss. 150-155 applied by 1983 c. 18, s. 1D(3) (as inserted (30.11.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/4" id="c13pvufd3-00106" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="4" Title="Criminal Justice and Immigration Act 2008">Criminal Justice and Immigration Act 2008 (c. 4)</Citation>
,
<CitationSubRef id="c13pvufd3-00107" CitationRef="c13pvufd3-00106" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7" SectionRef="section-153-7">s. 153(7)</CitationSubRef>
,
<CitationSubRef id="c13pvufd3-00108" CitationRef="c13pvufd3-00106" URI="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/3" SectionRef="schedule-17-paragraph-3" Operative="true">Sch. 17 para. 3</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3074" id="c13pvufd3-00109" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3074" Title="The Criminal Justice and Immigration Act 2008 (Commencement No.13 and Transitory Provision) Order 2009">S.I. 2009/3074</Citation>
,
<CitationSubRef id="c13pvufd3-00110" CitationRef="c13pvufd3-00109" URI="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q" SectionRef="article-2-q">art. 2(q)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-1fdf115dbc22eb3328c5f7d11e17f305" Type="C">
<Para>
<Text>
<CitationSubRef StartSectionRef="section-144" EndSectionRef="section-156" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144" UpTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/156" id="c4qnktzq3-00103">Ss. 144-156</CitationSubRef>
applied (with modifications) (6.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/264" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="264" Title="The Soft Drinks Industry Levy (Enforcement) Regulations 2018" id="c4qnktzq3-00104">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</Citation>
,
<CitationSubRef SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1" CitationRef="c4qnktzq3-00104" id="c4qnktzq3-00105">regs. 1(1)</CitationSubRef>
,
<CitationSubRef SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2" CitationRef="c4qnktzq3-00104" id="c4qnktzq3-00106">2</CitationSubRef>
,
<CitationSubRef SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2018/264/schedule" CitationRef="c4qnktzq3-00104" Operative="true" id="c4qnktzq3-00107">Sch.</CitationSubRef>
(with
<CitationSubRef StartSectionRef="regulation-3" EndSectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" UpTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5" CitationRef="c4qnktzq3-00104" id="c4qnktzq3-00108">regs. 3-5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>