Search Legislation

Customs and Excise Management Act 1979

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 155

 Help about opening options

Status:

Point in time view as at 10/10/2024.

Changes to legislation:

Customs and Excise Management Act 1979, Section 155 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

155 Persons who may conduct proceedings. U.K.

(1)[F1An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland.] .

(2)[F2Any person who has been admitted as a solicitor and is employed by the Commissioners may act as a solicitor in any proceedings in England, Wales or Northern Ireland relating to any assigned matter notwithstanding that he does not hold a current practising certificate.]

Textual Amendments

Modifications etc. (not altering text)

C1Ss. 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)

C2Ss. 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)

C3Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

C4Ss. 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. 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 (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)

Ss. 152-155 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)(b)

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), 6

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. 96

Ss. 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. 5

Ss. 145-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

C23Ss. 154, 155 applied (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(4)

C24Ss. 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))

C25S. 155 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)

C27Ss. 154, 155 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)

C50S. 155 applied (with modifications) (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 24(8)-(10)

C51Ss. 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)

C52S. 155 applied (with modifications) (13.8.2018) by The Export Control (Burma Sanctions) Order 2018 (S.I. 2018/871), arts. 1, 10(8)-(10)

C76Ss. 154, 155 applied (with modifications) (29.4.2021 at 5.00 pm) by The Myanmar (Sanctions) Regulations 2021 (S.I. 2021/496), regs. 1(3), 65(5)(6)

C77Ss. 145-155 applied (with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), ss. 81, 85(1)(a); S.I. 2021/1409, regs. 3, 4

C78S. 155 applied (with modifications) (28.12.2022) by The Haiti (Sanctions) Regulations 2022 (S.I. 2022/1281), regs. 1(2), 45(5)(6)

C79S. 155 applied (with modifications) (14.12.2023) by The Iran (Sanctions) Regulations 2023 (S.I. 2023/1314), regs. 1(2), 84(8)(9) (with regs. 98-100)

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?