http://www.legislation.gov.uk/ukpga/1979/2/section/8/1996-01-01Customs 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 Database2024-10-111996-01-01 Part II Administration Appointment and duties of Commissioners, officers, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Exercise of powers and performance of duties.81Any act or thing required or authorised by or under any enactment to be done by the Commissioners or any of them may be done—aby any one or more of the Commissioners; orbany officer or other person acting under the authority of the Commissionersand any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified.2Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.3Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.S. 8(1)(b) substituted for s. 8(1)(b)(c) by Finance Act 1982 (c. 39, SIF 40:1), s. 12Words added by Finance Act 1982 (c. 39, SIF 40:1), s. 12
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<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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<Title> Administration</Title>
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Appointment and duties of Commissioners, officers,
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<Text>Any act or thing required or authorised by or under any enactment to be done by the Commissioners or any of them may be done—</Text>
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<Text>by any one or more of the Commissioners; or</Text>
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<Addition ChangeId="d29p1294" CommentaryRef="c14770321">and any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified.</Addition>
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<Text>Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.</Text>
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<Text>Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.</Text>
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<Para>
<Text>
S. 8(1)(
<Emphasis>b</Emphasis>
) substituted for s. 8(1)(
<Emphasis>b</Emphasis>
)(
<Emphasis>c</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00361" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00362" CitationRef="c00361" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/12" Operative="true" SectionRef="section-12">s. 12</CitationSubRef>
</Text>
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<Para>
<Text>
Words added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00363" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c00364" CitationRef="c00363" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/12" Operative="true" SectionRef="section-12">s. 12</CitationSubRef>
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