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Customs and Excise Management Act 1979

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Changes over time for: Section 75C

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Version Superseded: 13/09/2018

Status:

Point in time view as at 24/07/2002. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 75C is up to date with all changes known to be in force on or before 14 December 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. Help about Changes to Legislation

F175C Records relating to goods subject to certain transit arrangementsU.K.

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in [F2Title II of Part II of Commission Regulation (EEC) No. 2454/93] shall keep such records as the Commissioners may require for the purposes of [F3Article 324] of that Regulation (verification of procedures and documents).

(2)Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.

Textual Amendments

F1Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).

F2Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(a).

F3Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(b).

Modifications etc. (not altering text)

C1S. 75C restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

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