http://www.legislation.gov.uk/ukpga/1979/2/section/172Customs 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 Participation2024-10-10 Part XII General and Miscellaneous Miscellaneous Regulations.1721Any power to make regulations under this Act shall be exercisable by statutory instrument.2Subject to subsections (3) and (4) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.3A statutory instrument containing regulations made under section 5, 20, 20B, 22, 25, 26(1ZA), 35A or 64 above shall be subject to annulment in pursuance of a resolution of the House of Commons.4A statutory instrument containing (whether alone or with other provision) regulations under section 166A that amend (or repeal or revoke)—aan Act of Parliament,ban Act of the Scottish Parliament,can Act or Measure of Senedd Cymru, ordNorthern Ireland legislation,may not be made unless a draft of the instrument has been laid before each House of Parliament and approved by a resolution of each House.Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)Words in s. 172(3) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 116 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)Words in s. 172(2) substituted (1.3.2021) by European Union (Future Relationship) Act 2020 (c. 29), ss. 21(3)(a), 40(7); S.I. 2020/1662, reg. 3(a)S. 172(4) inserted (1.3.2021) by European Union (Future Relationship) Act 2020 (c. 29), ss. 21(3)(b), 40(7); S.I. 2020/1662, reg. 3(a)Word in s. 172(3) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(4)
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<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>
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Part XII
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<Title> General and Miscellaneous</Title>
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<Title> Miscellaneous</Title>
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<Title> Regulations.</Title>
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<Text>Any power to make regulations under this Act shall be exercisable by statutory instrument.</Text>
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Subject to
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below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.
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A statutory instrument containing regulations made under
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<Addition ChangeId="key-b8db16842a326fc22b0dc23b0bbcd52a-1698748037106" CommentaryRef="key-b8db16842a326fc22b0dc23b0bbcd52a">20B,</Addition>
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<Addition ChangeId="key-b172f10901f0d97d75536fec8d3b1393-1650354044468" CommentaryRef="key-b172f10901f0d97d75536fec8d3b1393">may not be made unless a draft of the instrument has been laid before each House of Parliament and approved by a resolution of each House.</Addition>
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<Text>
Pt. XII amended by
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,
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<Text>
Words in
<CitationSubRef id="cejmpkut4-04524" SectionRef="section-172-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/3">s. 172(3)</CitationSubRef>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-04525" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04525" id="cejmpkut4-04526" SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cejmpkut4-04525" id="cejmpkut4-04527" SectionRef="schedule-7-paragraph-116" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/116" Operative="true">Sch. 7 para. 116</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-04528" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04528" id="cejmpkut4-04529" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="cejmpkut4-04530" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04530" id="cejmpkut4-04531" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cejmpkut4-04532" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020">S.I. 2020/1642</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04532" id="cejmpkut4-04533" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ae277497f92e30578137d3125b95a1a2" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cjs5cfsg4-00017" SectionRef="section-172-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/2">s. 172(2)</CitationSubRef>
substituted (1.3.2021) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/29" id="cjs5cfsg4-00018" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="29" Title="European Union (Future Relationship) Act 2020">European Union (Future Relationship) Act 2020 (c. 29)</Citation>
,
<CitationSubRef CitationRef="cjs5cfsg4-00018" id="cjs5cfsg4-00019" SectionRef="section-21-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2020/29/section/21/3/a" Operative="true">ss. 21(3)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cjs5cfsg4-00018" id="cjs5cfsg4-00020" SectionRef="section-40-7" URI="http://www.legislation.gov.uk/id/ukpga/2020/29/section/40/7">40(7)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1662" id="cjs5cfsg4-00021" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1662" Title="The European Union (Future Relationship) Act 2020 (Commencement No. 1) Regulations 2020">S.I. 2020/1662</Citation>
,
<CitationSubRef CitationRef="cjs5cfsg4-00021" id="cjs5cfsg4-00022" SectionRef="regulation-3-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1662/regulation/3/a">reg. 3(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b172f10901f0d97d75536fec8d3b1393" Type="F">
<Para>
<Text>
<CitationSubRef id="cjs5cfsg4-00006" SectionRef="section-172-4" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/4">S. 172(4)</CitationSubRef>
inserted (1.3.2021) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/29" id="cjs5cfsg4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="29" Title="European Union (Future Relationship) Act 2020">European Union (Future Relationship) Act 2020 (c. 29)</Citation>
,
<CitationSubRef CitationRef="cjs5cfsg4-00007" id="cjs5cfsg4-00008" SectionRef="section-21-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2020/29/section/21/3/b" Operative="true">ss. 21(3)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cjs5cfsg4-00007" id="cjs5cfsg4-00009" SectionRef="section-40-7" URI="http://www.legislation.gov.uk/id/ukpga/2020/29/section/40/7">40(7)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1662" id="cjs5cfsg4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1662" Title="The European Union (Future Relationship) Act 2020 (Commencement No. 1) Regulations 2020">S.I. 2020/1662</Citation>
,
<CitationSubRef CitationRef="cjs5cfsg4-00010" id="cjs5cfsg4-00011" SectionRef="regulation-3-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1662/regulation/3/a">reg. 3(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b8db16842a326fc22b0dc23b0bbcd52a" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c60frymd5-00006" SectionRef="section-172-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/172/3">s. 172(3)</CitationSubRef>
inserted (11.7.2023) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2023/30" id="c60frymd5-00007" Class="UnitedKingdomPublicGeneralAct" Year="2023" Number="30" Title="Finance (No. 2) Act 2023">Finance (No. 2) Act 2023 (c. 30)</Citation>
,
<CitationSubRef CitationRef="c60frymd5-00007" id="c60frymd5-00008" SectionRef="section-340-4" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/340/4" Operative="true">s. 340(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>