http://www.legislation.gov.uk/ukpga/1979/2/section/20/2021-07-14Customs 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 Participation2021-07-14 Part III Customs and Excise Control Areas<Addition ChangeId="c14770621" CommentaryRef="c14770621"> Approval of wharves</Addition>201The Commissioners may approve, for such periods ... as they think fit, places for the loading or unloading of goods or of any class or description of goods.1AIn any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations— aspecify conditions which must be met before an approval is granted, orbspecify other conditions which they may, in any particular case, require to be met before an approval is granted.1BIn any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.2The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Ss. 20 and 20(A) substituted (1.1.1992) for s. 20 by S.I. 1991/2724, reg. 6(3)Words in s. 20(1) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 9(2) (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)S. 20(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 9(4) (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)S. 20(1A)(1B) inserted (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. 9(3) (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)
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<Addition ChangeId="c14770621" CommentaryRef="c14770621"> Approval of wharves</Addition>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c00412" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef CitationRef="c00412" id="c00413" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/3" Operative="true" SectionRef="regulation-6-3">reg. 6(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-67651d9c4f665c2798d0e7354c0e6a29" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cejmpkut4-01688" SectionRef="section-20-1" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/1">s. 20(1)</CitationSubRef>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-01689" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01689" id="cejmpkut4-01690" 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="cejmpkut4-01689" id="cejmpkut4-01691" SectionRef="schedule-7-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/9/2" Operative="true">Sch. 7 para. 9(2)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-01692" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01692" id="cejmpkut4-01693" 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="cejmpkut4-01694" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01694" id="cejmpkut4-01695" 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="cejmpkut4-01696" 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="cejmpkut4-01696" id="cejmpkut4-01697" 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-71ad3022f277b96f8720f5b9eb752bc5" Type="F">
<Para>
<Text>
<CitationSubRef id="cejmpkut4-01703" SectionRef="section-20-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/3">S. 20(3)</CitationSubRef>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-01704" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01704" id="cejmpkut4-01705" 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="cejmpkut4-01704" id="cejmpkut4-01706" SectionRef="schedule-7-paragraph-9-4" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/9/4" Operative="true">Sch. 7 para. 9(4)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-01707" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01707" id="cejmpkut4-01708" 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="cejmpkut4-01709" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01709" id="cejmpkut4-01710" 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="cejmpkut4-01711" 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="cejmpkut4-01711" id="cejmpkut4-01712" 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-dcbc3d28d3eaaaf8bc03d533dc4c68f6" Type="F">
<Para>
<Text>
<CitationSubRef id="cejmpkut4-08490" SectionRef="section-20-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/1A">S. 20(1A)</CitationSubRef>
<CitationSubRef id="cejmpkut4-08491" SectionRef="section-20-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/1B">(1B)</CitationSubRef>
inserted (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="cejmpkut4-08492" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08492" id="cejmpkut4-08493" 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="cejmpkut4-08492" id="cejmpkut4-08494" SectionRef="schedule-7-paragraph-9-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/9/3" Operative="true">Sch. 7 para. 9(3)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-08495" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08495" id="cejmpkut4-08496" 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="cejmpkut4-08497" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08497" id="cejmpkut4-08498" 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="cejmpkut4-08499" 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="cejmpkut4-08499" id="cejmpkut4-08500" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>