Words in s. 157(1) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(2)

Words in s. 157(2) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(4)

Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

S. 157(1A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(2) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

Words in s. 157(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(3)(a) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

Words in s. 157(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(3)(b) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

http://www.legislation.gov.uk/ukpga/1979/2/section/157Customs 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 Participation2024-10-10Part XII General and Miscellaneous General powers, etc.
157 Bonds and security.1

Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security (or further security) by bond, guarantee or otherwise for the observance of any condition in connection with customs or excise.

1A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Any bond , guarantee or other security taken for the purposes of any assigned matter—

a

shall be taken on behalf of Her Majesty; and

b

shall be valid notwithstanding that it is entered into by a person under full age; and

c

may be cancelled at any time by or by order of the Commissioners.

...

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<p>
Words in s. 157(1) substituted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/2">s. 27(1)(2)</ref>
</p>
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<note class="commentary F" eId="c14781321">
<p>
Words in s. 157(2) inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/4">s. 27(1)(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14781291">
<p>
Pt. XII amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4">s. 15(4)</ref>
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<note class="commentary F" eId="key-57fd396ae10e34b225b49e8cbca80255">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/1A">S. 157(1A)</ref>
omitted (31.12.2020) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/9/paragraph/3/2">Sch. 9 para. 3(2)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/c">reg. 4(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-e941966226e575b965f96ad6260db66d">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/2/a">s. 157(2)(a)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/9/paragraph/3/3/a">Sch. 9 para. 3(3)(a)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/c">reg. 4(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-c48e7824e00f83a0ba7a5a1953526c7d">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/2">s. 157(2)</ref>
omitted (31.12.2020) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/9/paragraph/3/3/b">Sch. 9 para. 3(3)(b)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/c">reg. 4(c)</ref>
</p>
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</meta>
<portionBody eId="body" period="#period3">
<part eId="part-XII" period="#period2">
<num>
<noteRef href="#c14781291" marker="C1" class="commentary C"/>
Part XII
</num>
<heading> General and Miscellaneous</heading>
<hcontainer name="crossheading" eId="part-XII-crossheading-general-powers-etc" period="#period2">
<heading>
General powers,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<section eId="section-157" period="#period1">
<num>157</num>
<heading> Bonds and security.</heading>
<subsection eId="section-157-1">
<num>1</num>
<content>
<p>
Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security
<ins class="d29p13359 first last">
<noteRef href="#c14781301" marker="F1" class="commentary attribute F"/>
(or further security) by bond, guarantee
</ins>
or otherwise for the observance of any condition in connection with customs or excise.
</p>
</content>
</subsection>
<subsection eId="section-157-1A">
<num>
<noteRef href="#key-57fd396ae10e34b225b49e8cbca80255" marker="F3" class="commentary F"/>
1A
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-157-2">
<num>2</num>
<intro>
<p>
Any bond
<ins class="d29p13401 first last">
<noteRef href="#c14781321" marker="F2" class="commentary attribute F"/>
, guarantee or other security
</ins>
taken for the purposes of any assigned matter—
</p>
</intro>
<paragraph eId="section-157-2-a">
<num>a</num>
<content>
<p>
shall be taken
<ins class="substitution key-e941966226e575b965f96ad6260db66d-1644925313791 first last">
<noteRef href="#key-e941966226e575b965f96ad6260db66d" marker="F4" class="commentary attribute F"/>
on behalf of Her Majesty
</ins>
; and
</p>
</content>
</paragraph>
<paragraph eId="section-157-2-b">
<num>b</num>
<content>
<p>shall be valid notwithstanding that it is entered into by a person under full age; and</p>
</content>
</paragraph>
<paragraph eId="section-157-2-c">
<num>c</num>
<content>
<p>may be cancelled at any time by or by order of the Commissioners.</p>
</content>
</paragraph>
<wrapUp>
<p>
<noteRef href="#key-c48e7824e00f83a0ba7a5a1953526c7d" marker="F5" class="commentary F"/>
...
</p>
</wrapUp>
</subsection>
</section>
</hcontainer>
</part>
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