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(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)

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)

http://www.legislation.gov.uk/ukpga/1979/2/section/20Customs 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 III Customs and Excise Control Areas
20 Approval of wharves(1)

The 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.

(1A)

In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a)

specify conditions which must be met before an approval is granted, or

(b)

specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B)

In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.

(2)

The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)

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

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Ss. 20 and 20(A) substituted (1.1.1992) for s. 20 by
<ref eId="c00412" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c00413" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/3">reg. 6(3)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-67651d9c4f665c2798d0e7354c0e6a29" marker="F2">
<p>
Words in
<ref eId="cejmpkut4-01688" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/1">s. 20(1)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-01689" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-01690" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-01691" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/9/2">Sch. 7 para. 9(2)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-01692" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-01693" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-01694" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-01695" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-01694">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-01696" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-01697" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
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<p>
<ref eId="cejmpkut4-08490" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/1A">S. 20(1A)</ref>
<ref eId="cejmpkut4-08491" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/1B">(1B)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-08492" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-08493" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-08494" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/9/3">Sch. 7 para. 9(3)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-08495" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-08496" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-08497" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-08498" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-08497">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-08499" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-08500" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-71ad3022f277b96f8720f5b9eb752bc5" marker="F4">
<p>
<ref eId="cejmpkut4-01703" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/20/3">S. 20(3)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-01704" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-01705" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-01706" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/9/4">Sch. 7 para. 9(4)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-01707" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-01708" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-01709" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-01710" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-01709">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-01711" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-01712" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
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<dc:title>Customs and Excise Management Act 1979</dc:title>
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<num>Part III</num>
<heading> Customs and Excise Control Areas</heading>
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20
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621"> Approval of wharves</ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">(1)</ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">The Commissioners may approve, for such periods </ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">... as they think fit, places for the loading or unloading of goods or of any class or description of goods.</ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">
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(1A)
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">
<ins ukl:ChangeId="M_F_bea6762e-287a-4d14-9972-9336920e4226-1542376610893" ukl:CommentaryRef="key-dcbc3d28d3eaaaf8bc03d533dc4c68f6">In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations— </ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">
<ins ukl:ChangeId="M_F_bea6762e-287a-4d14-9972-9336920e4226-1542376610893" ukl:CommentaryRef="key-dcbc3d28d3eaaaf8bc03d533dc4c68f6">(a)</ins>
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<ins ukl:ChangeId="M_F_bea6762e-287a-4d14-9972-9336920e4226-1542376610893" ukl:CommentaryRef="key-dcbc3d28d3eaaaf8bc03d533dc4c68f6">specify conditions which must be met before an approval is granted, or</ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">
<ins ukl:ChangeId="M_F_bea6762e-287a-4d14-9972-9336920e4226-1542376610893" ukl:CommentaryRef="key-dcbc3d28d3eaaaf8bc03d533dc4c68f6">(b)</ins>
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<ins ukl:ChangeId="c14770621" ukl:CommentaryRef="c14770621">
<ins ukl:ChangeId="M_F_bea6762e-287a-4d14-9972-9336920e4226-1542376610893" ukl:CommentaryRef="key-dcbc3d28d3eaaaf8bc03d533dc4c68f6">(1B)</ins>
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<ins class="last" ukl:ChangeId="M_F_bea6762e-287a-4d14-9972-9336920e4226-1542376610893" ukl:CommentaryRef="key-dcbc3d28d3eaaaf8bc03d533dc4c68f6">In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.</ins>
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