S. 94 restricted (1.6.1997) by 1994 c. 9, s. 12A (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

S. 94(2) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11, 139(6), Sch. 8 para. 3, Sch. 19 Pt. III

S. 94(3)(a)(b) substituted for words in s. 94(3) (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(2): S.I. 1997/1305, art. 2

S. 94(3A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3; S.I. 1997/1305, art. 2

Words in s. 94(4) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4; S.I. 1997/1305, art. 2

S. 94(4A)-(4C) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(5); S.I. 1997/1305, art. 2

1994 c. 9.

S. 94(5A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(6); S.I. 1997/1305, art. 2

S. 94(6) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 3; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27Customs 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 Participation2006-07-27Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
94 Deficiency in warehoused goods.1

. . . , this section applies where goods have been warehoused and, before they are lawfully removed from warehouse in accordance with a proper clearance thereof, they are found to be missing or deficient.

2

3

In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may .

a

require the occupier of the warehouse or the proprietor of the goods to pay immediately any duty, other than excise duty, chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of such duty paid in respect of the relevant goods;

b

assess, as being excise duty due from the occupier of the warehouse or the proprietor of the goods, the excise duty chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of excise duty paid in respect of the relevant goods.

3A

Where the Commissioners make an assessment under subsection (3)(b) above they shall notify the person assessed or his representative accordingly.

4

If, on the written demand of an officer, the occupier of the warehouse or the proprietor of the goods refuses to pay any sum which he is required to pay under subsection (3)(a) above he shall in addition be liable on summary conviction to a penalty of double that sum.

4A

If—

a

the occupier of the warehouse or the proprietor of the goods refuses to pay any amount of excise duty to which he has been assessed under subsection (3)(b) above, and

b

the conditions set out in subsection (4B) below are fulfilled,

he shall be liable on summary conviction to a penalty of double that amount.

4B

The conditions are that—

a

the period of forty-five days referred to in section 14(3) of the Finance Act 1994 (period during which review may be required) has expired;

b

on any review under Chapter II of Part I of that Act the Commissioners’ decision (“the original decision”) in relation to the assessment has been confirmed (or treated as confirmed by virtue of section 15(2) of that Act), or confirmed subject only to a reduction in the amount of duty due under the assessment; and

c

the final result of any further appeal is that the original decision has been confirmed, subject only to any reduction in the amount of duty due under the assessment; and “final result” means the result of the last of any such appeals, against which no appeal may be made (whether because of expiry of time or for any other reason).

4C

Where the amount of excise duty due under subsection (3)(b) above is reduced in consequence of a review or appeal, the penalty to which the person assessed is liable under subsection (4A) above shall be a penalty of double the reduced amount.

5

This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts.

5A

In this section “the relevant goods” means the missing goods or the whole or any part of the deficiency, as the Commissioners see fit.

6

The preceding provisions of this section so far as they have effect for-

a

fixing the excise duty point for any goods chargeable with a duty of excise; or

b

determining the person on whom any liability to pay any such duty is to fall,

shall have effect subject to the provisions of any regulations under section 1 of the Finance (No. 2) Act 1992; and accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section and the provisions of section 95 below.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1979/2">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2006-07-27"/>
<FRBRdate date="2006-07-27" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2006-07-27/data.akn"/>
<FRBRdate date="2024-11-16Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1979-02-22" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1992-12-01" type="amendment" source="#source"/>
<eventRef date="1997-06-01" type="amendment" source="#source"/>
<eventRef date="2009-04-01" type="amendment" source="#source"/>
<eventRef date="1997-06-01" eId="effective-date-1" source="#source"/>
<eventRef date="2006-07-27" eId="effective-date-2" source="#source"/>
<eventRef date="2006-07-30" eId="effective-date-3" source="#source"/>
<eventRef date="2009-04-01" eId="effective-date-4" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p8469">
<source href="#c14776541"/>
<destination href="#section-94-3-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p8483">
<source href="#c14776551"/>
<destination href="#section-94-3A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p8497">
<source href="#c14776561"/>
<destination href="#section-94-4"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p8501">
<source href="#c14776571"/>
<destination href="#section-94-4A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p8568">
<source href="#c14776591"/>
<destination href="#section-94-5A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p8579">
<source href="#c14776601"/>
<destination href="#section-94-6"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-94" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-VIII" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-4" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-1" end="#effective-date-4" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-2" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" end="#effective-date-3" refersTo="#period-concept4"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCTerm eId="term-the-original-decision" href="/ontology/term/uk.the-original-decision" showAs="the original decision"/>
<TLCTerm eId="term-final-result" href="/ontology/term/uk.final-result" showAs="final result"/>
<TLCTerm eId="term-the-relevant-goods" href="/ontology/term/uk.the-relevant-goods" showAs="the relevant goods"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1997.06.01-2009.04.01" showAs="from 1997-06-01 until 2009-04-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2006.07.27" showAs="since 2006-07-27"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2006.07.27-2006.07.30" showAs="from 2006-07-27 until 2006-07-30"/>
<TLCConcept eId="period-concept4" href="/ontology/time/-2009.04.01" showAs=" before 2009-04-01"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c14776511">
<p>
S. 94 restricted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A">s. 12A</ref>
(as inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14776521">
<p>
Words repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note class="commentary F" eId="c14776531">
<p>
S. 94(2) repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">ss. 11</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/paragraph/3">Sch. 8 para. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note class="commentary F" eId="c14776541">
<p>
S. 94(3)(a)(b) substituted for words in s. 94(3) (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/3/2">Sch. 6 para. 3(2)</ref>
:
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14776551">
<p>
S. 94(3A) inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/3">Sch. 6 para. 3</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14776561">
<p>
Words in s. 94(4) substituted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/4">Sch. 6 para. 4</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14776571">
<p>
S. 94(4A)-(4C) inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/3/5">Sch. 6 para. 3(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary M" eId="c14776581">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note class="commentary F" eId="c14776591">
<p>
S. 94(5A) inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/3/6">Sch. 6 para. 3(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14776601">
<p>
S. 94(6) inserted (1.12.1992 in so far as mentioned in
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. II</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule">Sch.</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2006-07-27"/>
<ukl:RestrictEndDate value="2006-07-30"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27</dc:identifier>
<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>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2006-07-27</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2006-07-27" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2006-07-27" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2006-07-27" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2006-07-27" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2006-07-27/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2006-07-27" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/1992-12-01" title="1992-12-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/1992-12-01" title="1992-12-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/1997-06-01" title="1997-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/94" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2006-07-27" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/93/2006-07-27" title="Provision; Section 93"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/93/2006-07-27" title="Provision; Section 93"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/95/2006-07-27" title="Provision; Section 95"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/95/2006-07-27" title="Provision; Section 95"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedProvisions="s. 95(1A)(1B)" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" Row="136" AffectingNumber="30" Modified="2024-04-22T10:25:03Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingProvisions="s. 110(2)" Type="inserted">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="629" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2023" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-04-22T10:25:03Z" RequiresApplied="true" AffectedProvisions="s. 160(2A)" AffectedNumber="2" AffectedYear="1979" AffectingProvisions="Sch. 13 para. 26(3)" AffectingNumber="30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" Modified="2023-11-24T11:22:35Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="reg. 2(3)(f)" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingYear="2022" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="109" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" Row="660" Type="inserted" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2" AffectedProvisions="s. 119(7)" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="279"/>
<ukm:BodyParagraphs Value="222"/>
<ukm:ScheduleParagraphs Value="57"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period3">
<part eId="part-VIII" period="#period1">
<num>Part VIII</num>
<heading> Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines</heading>
<section eId="section-94" period="#period2">
<num>
<noteRef href="#c14776511" marker="C1" class="commentary C"/>
94
</num>
<heading> Deficiency in warehoused goods.</heading>
<subsection eId="section-94-1">
<num>1</num>
<content>
<p>
. . .
<noteRef href="#c14776521" marker="F1" class="commentary F"/>
, this section applies where goods have been warehoused and, before they are lawfully removed from warehouse in accordance with a proper clearance thereof, they are found to be missing or deficient.
</p>
</content>
</subsection>
<subsection eId="section-94-2">
<num>2</num>
<content>
<p/>
</content>
</subsection>
<subsection eId="section-94-3">
<num>
<noteRef href="#c14776531" marker="F2" class="commentary F"/>
3
</num>
<intro>
<p>In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may .</p>
</intro>
<paragraph eId="section-94-3-a">
<num>
<ins class="d29p8469 first">
<noteRef href="#c14776541" marker="F3" class="commentary attribute F"/>
a
</ins>
</num>
<content>
<p>
<ins class="d29p8469">require the occupier of the warehouse or the proprietor of the goods to pay immediately any duty, other than excise duty, chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of such duty paid in respect of the relevant goods;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-94-3-b">
<num>
<ins class="d29p8469">b</ins>
</num>
<content>
<p>
<ins class="d29p8469 last">assess, as being excise duty due from the occupier of the warehouse or the proprietor of the goods, the excise duty chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of excise duty paid in respect of the relevant goods.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-94-3A">
<num>
<ins class="d29p8483 first">
<noteRef href="#c14776551" marker="F4" class="commentary attribute F"/>
3A
</ins>
</num>
<content>
<p>
<ins class="d29p8483 last">Where the Commissioners make an assessment under subsection (3)(b) above they shall notify the person assessed or his representative accordingly.</ins>
</p>
</content>
</subsection>
<subsection eId="section-94-4">
<num>4</num>
<content>
<p>
If, on the written demand of an officer, the occupier of the warehouse or the proprietor of the goods refuses to pay any sum which he is required to pay under subsection
<ins class="d29p8497 first last">
<noteRef href="#c14776561" marker="F5" class="commentary attribute F"/>
(3)(a)
</ins>
above he shall in addition be liable on summary conviction to a penalty of double that sum.
</p>
</content>
</subsection>
<subsection eId="section-94-4A">
<num>
<ins class="d29p8501 first">
<noteRef href="#c14776571" marker="F6" class="commentary attribute F"/>
4A
</ins>
</num>
<intro>
<p>
<ins class="d29p8501">If—</ins>
</p>
</intro>
<paragraph eId="section-94-4A-a">
<num>
<ins class="d29p8501">a</ins>
</num>
<content>
<p>
<ins class="d29p8501">the occupier of the warehouse or the proprietor of the goods refuses to pay any amount of excise duty to which he has been assessed under subsection (3)(b) above, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-94-4A-b">
<num>
<ins class="d29p8501">b</ins>
</num>
<content>
<p>
<ins class="d29p8501">the conditions set out in subsection (4B) below are fulfilled,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d29p8501">he shall be liable on summary conviction to a penalty of double that amount.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-94-4B">
<num>
<ins class="d29p8501">4B</ins>
</num>
<intro>
<p>
<ins class="d29p8501">The conditions are that—</ins>
</p>
</intro>
<paragraph eId="section-94-4B-a">
<num>
<ins class="d29p8501">a</ins>
</num>
<content>
<p>
<ins class="d29p8501">the period of forty-five days referred to in section 14(3) of the </ins>
<ins class="d29p8501">
<noteRef href="#c14776581" marker="M1" class="commentary M"/>
Finance Act 1994 (period during which review may be required) has expired;
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-94-4B-b">
<num>
<ins class="d29p8501">b</ins>
</num>
<content>
<p>
<ins class="d29p8501">
on any review under Chapter
<abbr class="Acronym" title="2">II</abbr>
of Part I of that Act the Commissioners’ decision (“
</ins>
<term refersTo="#term-the-original-decision">
<ins class="d29p8501">the original decision</ins>
</term>
<ins class="d29p8501">”) in relation to the assessment has been confirmed (or treated as confirmed by virtue of section 15(2) of that Act), or confirmed subject only to a reduction in the amount of duty due under the assessment; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-94-4B-c">
<num>
<ins class="d29p8501">c</ins>
</num>
<content>
<p>
<ins class="d29p8501">the final result of any further appeal is that the original decision has been confirmed, subject only to any reduction in the amount of duty due under the assessment; and “</ins>
<term refersTo="#term-final-result">
<ins class="d29p8501">final result</ins>
</term>
<ins class="d29p8501">” means the result of the last of any such appeals, against which no appeal may be made (whether because of expiry of time or for any other reason).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-94-4C">
<num>
<ins class="d29p8501">4C</ins>
</num>
<content>
<p>
<ins class="d29p8501 last">Where the amount of excise duty due under subsection (3)(b) above is reduced in consequence of a review or appeal, the penalty to which the person assessed is liable under subsection (4A) above shall be a penalty of double the reduced amount.</ins>
</p>
</content>
</subsection>
<subsection eId="section-94-5">
<num>5</num>
<content>
<p>This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts.</p>
</content>
</subsection>
<subsection eId="section-94-5A">
<num>
<ins class="d29p8568 first">
<noteRef href="#c14776591" marker="F7" class="commentary attribute F"/>
5A
</ins>
</num>
<content>
<p>
<ins class="d29p8568">In this section “</ins>
<term refersTo="#term-the-relevant-goods">
<ins class="d29p8568">the relevant goods</ins>
</term>
<ins class="d29p8568 last">” means the missing goods or the whole or any part of the deficiency, as the Commissioners see fit.</ins>
</p>
</content>
</subsection>
<subsection eId="section-94-6">
<num>
<ins class="d29p8579 first">
<noteRef href="#c14776601" marker="F8" class="commentary attribute F"/>
6
</ins>
</num>
<intro>
<p>
<ins class="d29p8579">The preceding provisions of this section so far as they have effect for-</ins>
</p>
</intro>
<paragraph eId="section-94-6-a">
<num>
<ins class="d29p8579">a</ins>
</num>
<content>
<p>
<ins class="d29p8579">fixing the excise duty point for any goods chargeable with a duty of excise; or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-94-6-b">
<num>
<ins class="d29p8579">b</ins>
</num>
<content>
<p>
<ins class="d29p8579">determining the person on whom any liability to pay any such duty is to fall,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d29p8579 last">
shall have effect subject to the provisions of any regulations under section 1 of the Finance (
<abbr title="Number" xml:lang="">No.</abbr>
2) Act 1992; and accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section and the provisions of section 95 below.
</ins>
</p>
</wrapUp>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>