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Changes over time for: Section 51
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Version Superseded: 12/03/2015
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Point in time view as at 25/05/2011. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 51 is up to date with all changes known to be in force on or before 28 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.
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51 Special provisions as to proof in Northern Ireland. U.K.
(1)If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.
(2)If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.
Textual Amendments
Modifications etc. (not altering text)
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