http://www.legislation.gov.uk/ukpga/1979/2/section/98/2011-05-25Customs 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 Participation2011-05-25 Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines Procedure on warehouse ceasing to be approved.981Where the Commissioners intend to revoke or not to renew their approval of a warehouse, they shall, not later than the beginning of the prescribed period ending with the date when the revocation is to take effect or the approval is due to expire, as the case may be, give notice of their intention, specifying therein the said date and, unless the notice has been withdrawn or extended, the warehouse shall cease to be approved on that date.2the notice shall be given in writing and shall be deemed to have been served on all persons interested in any goods then deposited in that warehouse, or permitted under the Customs and Excise Acts 1979 to be so deposited between the date of the giving of the notice and the date specified therein, if addressed to the occupier of, and left at, the warehouse.3If after the date on which the warehouse ceases to be approved any goods not duly cleared still remain in the former warehouse—athey may be taken by an officer to a Queen’s warehouse and, without prejudice to section 99(3) below, if they are not cleared from it within one month may be sold; orbif the Commissioners so allow, they may remain in the former warehouse and if they are not cleared from it within one month may be sold.3AWhere in accordance with paragraph (b) above goods remain in the warehouse after the revocation or expiry of the Commissioners’ approval—asubsection (6) and (7) of section 99 below shall apply to them as if they were deposited in a Queen’s warehouse under the Customs and Excise Acts 1979; andbsections 93, 94, 95 and 97 above and section 100 below shall apply and any security given by bond or otherwise and any condition imposed by or under the customs and excise Acts shall continue to have effect, as if the former warehouse were still a warehouse.4In this section “the prescribed period” means—ain the case of a warehouse which is a victualling warehouse but not also an excise warehouse, such period as may be prescribed by warehousing regulations;bin the case of a warehouse which is or is also an excise warehouse, 3 months.Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 para. 4(a)S. 98(3)(3A) substituted for s. 98(3) by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 para. 4(b)S. 98(3)(3A) applied with modifications (1.10.1999) by S.I. 1999/1278, reg. 10Words in s. 98(4) substituted (01.01.1992) by S.I. 1991/2725, reg. 3(5)
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<Number>Part VIII</Number>
<Title> Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines</Title>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="1992-01-01" RestrictExtent="E+W+S+N.I.">
<Title> Procedure on warehouse ceasing to be approved.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/98/2011-05-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98" id="section-98">
<Pnumber>98</Pnumber>
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<Text>
Where the Commissioners intend to revoke or not to renew their approval of a warehouse, they shall, not later than the beginning of the prescribed period ending with the date when the revocation is to take effect or the approval is due to expire, as the case may be, give notice of their intention, specifying therein the said date
<Addition ChangeId="d29p8849" CommentaryRef="c14776841">and, unless the notice has been withdrawn or extended, the warehouse shall cease to be approved on that date</Addition>
.
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/98/2/2011-05-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/2" id="section-98-2">
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<Text>the notice shall be given in writing and shall be deemed to have been served on all persons interested in any goods then deposited in that warehouse, or permitted under the Customs and Excise Acts 1979 to be so deposited between the date of the giving of the notice and the date specified therein, if addressed to the occupier of, and left at, the warehouse.</Text>
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3
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<Text>
<Addition ChangeId="d29p8859" CommentaryRef="c14776851">If after the date on which the warehouse ceases to be approved any goods not duly cleared still remain in the former warehouse—</Addition>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/98/3/a/2011-05-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/3/a" id="section-98-3-a">
<Pnumber>
<Addition ChangeId="d29p8859" CommentaryRef="c14776851">a</Addition>
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<Text>
<Addition ChangeId="d29p8859" CommentaryRef="c14776851">they may be taken by an officer to a Queen’s warehouse and, without prejudice to section 99(3) below, if they are not cleared from it within one month may be sold; or</Addition>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/98/3/b/2011-05-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/3/b" id="section-98-3-b">
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<Text>
<Addition ChangeId="d29p8859" CommentaryRef="c14776851">if the Commissioners so allow, they may remain in the former warehouse and if they are not cleared from it within one month may be sold.</Addition>
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3A
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<Text>
<Addition ChangeId="d29p8859" CommentaryRef="c14776851">Where in accordance with paragraph (b) above goods remain in the warehouse after the revocation or expiry of the Commissioners’ approval—</Addition>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/98/3A/a/2011-05-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/3A/a" id="section-98-3A-a">
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<Text>
<Addition ChangeId="d29p8859" CommentaryRef="c14776851">subsection (6) and (7) of section 99 below shall apply to them as if they were deposited in a Queen’s warehouse under the Customs and Excise Acts 1979; and</Addition>
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<Addition ChangeId="d29p8859" CommentaryRef="c14776851">sections 93, 94, 95 and 97 above and section 100 below shall apply and any security given by bond or otherwise and any condition imposed by or under the customs and excise Acts shall continue to have effect, as if the former warehouse were still a warehouse.</Addition>
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<Pnumber>4</Pnumber>
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In this section “
<Term id="term-the-prescribed-period">the prescribed period</Term>
” means—
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<Text>
in the case of a warehouse which is a
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but not also an excise warehouse, such period as may be prescribed by warehousing regulations;
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<Text>in the case of a warehouse which is or is also an excise warehouse, 3 months.</Text>
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<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01910" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c01911" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11" CitationRef="c01910" SectionRef="section-11">s. 11</CitationSubRef>
,
<CitationSubRef id="c01912" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/paragraph/4" Operative="true" CitationRef="c01910" SectionRef="schedule-8-paragraph-4">Sch. 8 para. 4</CitationSubRef>
(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14776851" Type="F">
<Para>
<Text>
<CitationSubRef id="c01913" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/3/3A" SectionRef="section-98-3-3A">S. 98(3)(3A)</CitationSubRef>
substituted for s. 98(3) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c01914" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c01915" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11" CitationRef="c01914" SectionRef="section-11">s. 11</CitationSubRef>
,
<CitationSubRef id="c01916" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/paragraph/4" Operative="true" CitationRef="c01914" SectionRef="schedule-8-paragraph-4">Sch. 8 para. 4</CitationSubRef>
(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14776861" Type="C">
<Para>
<Text>
<CitationSubRef id="c01917" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/3/3A" SectionRef="section-98-3-3A">S. 98(3)(3A)</CitationSubRef>
applied with modifications (1.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1278" id="c01918" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1278">S.I. 1999/1278</Citation>
,
<CitationSubRef id="c01919" URI="http://www.legislation.gov.uk/id/uksi/1999/1278/regulation/10" Operative="true" CitationRef="c01918" SectionRef="regulation-10">reg. 10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14776881" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01920" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/98/4" SectionRef="section-98-4">s. 98(4)</CitationSubRef>
substituted (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c01921" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef id="c01922" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/5" Operative="true" CitationRef="c01921" SectionRef="regulation-3-5">reg. 3(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>