http://www.legislation.gov.uk/ukpga/1994/9/section/14/1997-07-01Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-171997-07-01 Part I Customs and ExciseChapter II Appeals and Penalties Customs and excise reviews and appeals Requirement for review of a decision.141This section applies to the following decisions, not being decisions under this section or section 15 below, that is to say—aany decision by the Commissioners, in relation to any customs duty or to any agricultural levy of the European Community, as to—iwhether or not, and at what time, anything is charged in any case with any such duty or levy;iithe rate at which any such duty or levy is charged in any case, or the amount charged;iiithe person liable in any case to pay any amount charged, or the amount of his liability; orivwhether or not any person is entitled in any case to relief or to any repayment, remission or drawback of any such duty or levy, or the amount of the relief, repayment, remission or drawback to which any person is entitled;bso much of any decision by the Commissioners that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above;baany decision by the Commissioners to assess any person to excise duty under section 12A(2) above, section 61, 94, 96 or 167 of the Management Act or section 10, 13, 14, 23 or 24 of the Hydrocarbon Oil Duties Act 1979, or as to the amount of duty to which a person is to be assessed under any of those provisions;bbany decision of the Commissioners on a claim under section 137A of the Customs and Excise Management Act 1979 for repayment of excise duty;cso much of any decision by the Commissioners that a person is liable to any penalty under any of the provisions of this Chapter, or as to the amount of his liability, as is contained in any assessment under section 13 above; anddany decision by the Commissioners or any officer which is of a description specified in Schedule 5 to this Act.2Any person who is—aa person whose liability to pay any relevant duty or penalty is determined by, results from or is or will be affected by any decision to which this section applies,ba person in relation to whom, or on whose application, such a decision has been made, orca person on or to whom the conditions, limitations, restrictions, prohibitions or other requirements to which such a decision relates are or are to be imposed or applied,may by notice in writing to the Commissioners require them to review that decision.3The Commissioners shall not be required under this section to review any decision unless the notice requiring the review is given before the end of the period of forty-five days beginning with the day on which written notification of the decision, or of the assessment containing the decision, was first given to the person requiring the review.4For the purposes of subsection (3) above it shall be the duty of the Commissioners to give written notification of any decision to which this section applies to any person who—arequests such a notification;bhas not previously been given written notification of that decision; andcif given such a notification, will be entitled to require a review of the decision under this section.5A person shall be entitled to give a notice under this section requiring a decision to be reviewed for a second or subsequent time only if—athe grounds on which he requires the further review are that the Commissioners did not, on any previous review, have the opportunity to consider certain facts or other matters; andbhe does not, on the further review, require the Commissioners to consider any facts or matters which were considered on a previous review except in so far as they are relevant to any issue to which the facts or matters not previously considered relate.6If it appears to the Commissioners that there is any description of decisions falling to be made for the purposes of any provision of—athe Community Customs Code,bany Community legislation made for the purpose of implementing that Code, orcany enactment or subordinate legislation so made,which are not decisions to which this section otherwise applies, the Commissioners may by regulations provide for this section to apply to decisions of that description as it applies to the decisions mentioned in subsection (1) above.7The power to make regulations under subsection (6) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power—ato provide, in relation to any description of decisions to which this section is applied by any such regulations, that section 16(4) below shall have effect as if those decisions were of a description specified in Schedule 5 to this Act; andbto make such other incidental, supplemental, consequential and transitional provision as the Commissioners think fit.Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5S. 14 applied (1.10.1995) by S.I. 1995/2351, reg. 2S. 14 applied (1.5.1995 with effect as mentioned in 1995 c. 4, s. 14(2)) by 1981 c. 63, Sch. 4 para. 7A(5) (as inserted by 1995 c. 4, s. 14, Sch. 3 para. 11(5))S. 14 applied (1.6.1995) by S.I. 1995/1046, reg. 7(3)S. 14 applied (prosp.) by 1995 c. 4, s. 5(4)(6)S. 14 applied (19.3.1997) by 1997 c. 16, ss. 11(7), 13(1), 15, 50(1), Sch. 1 paras. 8(11), 9(5), Sch. 5 para. 19(1)S. 14 applied (24.3.1997) by S.I. 1997/534, regs. 3(1), 5(1)S. 14 wholly in force at 1.1.1995; s. 14 not in force at Royal Assent see s. 19(1); s. 14(1)(2)-(5) (except s. 14(1)(a)) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 14 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3S. 14(1)(ba) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(2), 7; S.I. 1997/1305, art. 21979 c. 5. S. 14(1)(bb) inserted (1.5.1995 with effect as mentioned in s. 20(5) of the amending Act) by 1995 c. 4, s. 20(4)(5); S.I. 1995/2892, art. 2
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<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/4">reg. 4</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="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/9/pdfs/ukpga_19940009_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="935"/>
<ukm:BodyParagraphs Value="344"/>
<ukm:ScheduleParagraphs Value="591"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="8"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/body/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/body" NumberOfProvisions="344" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-07-01" RestrictEndDate="1997-07-31">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I" NumberOfProvisions="47" RestrictEndDate="1998-07-31" RestrictStartDate="1997-07-01" id="part-I" RestrictExtent="E+W+S+N.I.">
<Number>Part I</Number>
<Title> Customs and Excise</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I/chapter/II" NumberOfProvisions="15" RestrictEndDate="2003-11-24" RestrictStartDate="1994-11-01" id="part-I-chapter-II" RestrictExtent="E+W+S+N.I.">
<Number>
<CommentaryRef Ref="c14448911"/>
Chapter II
</Number>
<Title> Appeals and Penalties</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I/chapter/II/crossheading/customs-and-excise-reviews-and-appeals" NumberOfProvisions="3" RestrictEndDate="2004-07-22" RestrictStartDate="1994-11-01" id="part-I-chapter-II-crossheading-customs-and-excise-reviews-and-appeals" RestrictExtent="E+W+S+N.I.">
<Title> Customs and excise reviews and appeals</Title>
<P1group RestrictEndDate="1998-10-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-06-01" ConfersPower="true">
<Title> Requirement for review of a decision.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" id="section-14">
<Pnumber>
<CommentaryRef Ref="c14450031"/>
<CommentaryRef Ref="c14450041"/>
14
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1" RestrictEndDate="2006-02-22" id="section-14-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies to the following decisions, not being decisions under this section or section 15 below, that is to say—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/a/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/a" id="section-14-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any decision by the Commissioners, in relation to any customs duty or to any agricultural levy of the European Community, as to—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/a/i/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/a/i" id="section-14-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>whether or not, and at what time, anything is charged in any case with any such duty or levy;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/a/ii/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/a/ii" id="section-14-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the rate at which any such duty or levy is charged in any case, or the amount charged;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/a/iii/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/a/iii" id="section-14-1-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the person liable in any case to pay any amount charged, or the amount of his liability; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/a/iv/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/a/iv" id="section-14-1-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>whether or not any person is entitled in any case to relief or to any repayment, remission or drawback of any such duty or levy, or the amount of the relief, repayment, remission or drawback to which any person is entitled;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/b/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/b" id="section-14-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>so much of any decision by the Commissioners that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/ba/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/ba" id="section-14-1-ba">
<Pnumber>
<Addition ChangeId="d29p146174" CommentaryRef="c14450051">ba</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p146174" CommentaryRef="c14450051">any decision by the Commissioners to assess any person to excise duty under section 12A(2) above, section 61, 94, 96 or 167 of the Management Act or section 10, 13, 14, 23 or 24 of the </Addition>
<Addition ChangeId="d29p146174" CommentaryRef="c14450051">
<CommentaryRef Ref="c14450061"/>
Hydrocarbon Oil Duties Act 1979, or as to the amount of duty to which a person is to be assessed under any of those provisions;
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/bb/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/bb" id="section-14-1-bb">
<Pnumber>
<Addition ChangeId="d29p146184" CommentaryRef="c14450071">bb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p146184" CommentaryRef="c14450071">any decision of the Commissioners on a claim under section 137A of the Customs and Excise Management Act 1979 for repayment of excise duty;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/c/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/c" id="section-14-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>so much of any decision by the Commissioners that a person is liable to any penalty under any of the provisions of this Chapter, or as to the amount of his liability, as is contained in any assessment under section 13 above; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/1/d/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/d" id="section-14-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>any decision by the Commissioners or any officer which is of a description specified in Schedule 5 to this Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/2/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/2" id="section-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any person who is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/2/a/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/2/a" id="section-14-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person whose liability to pay any relevant duty or penalty is determined by, results from or is or will be affected by any decision to which this section applies,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/2/b/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/2/b" id="section-14-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person in relation to whom, or on whose application, such a decision has been made, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/2/c/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/2/c" id="section-14-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a person on or to whom the conditions, limitations, restrictions, prohibitions or other requirements to which such a decision relates are or are to be imposed or applied,</Text>
</P3para>
</P3>
<Text>may by notice in writing to the Commissioners require them to review that decision.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/3/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/3" id="section-14-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The Commissioners shall not be required under this section to review any decision unless the notice requiring the review is given before the end of the period of forty-five days beginning with the day on which written notification of the decision, or of the assessment containing the decision, was first given to the person requiring the review.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/4/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/4" id="section-14-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of subsection (3) above it shall be the duty of the Commissioners to give written notification of any decision to which this section applies to any person who—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/4/a/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/4/a" id="section-14-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>requests such a notification;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/4/b/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/4/b" id="section-14-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>has not previously been given written notification of that decision; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/4/c/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/4/c" id="section-14-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if given such a notification, will be entitled to require a review of the decision under this section.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/5/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/5" id="section-14-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A person shall be entitled to give a notice under this section requiring a decision to be reviewed for a second or subsequent time only if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/5/a/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/5/a" id="section-14-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the grounds on which he requires the further review are that the Commissioners did not, on any previous review, have the opportunity to consider certain facts or other matters; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/5/b/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/5/b" id="section-14-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>he does not, on the further review, require the Commissioners to consider any facts or matters which were considered on a previous review except in so far as they are relevant to any issue to which the facts or matters not previously considered relate.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/6/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/6" id="section-14-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>If it appears to the Commissioners that there is any description of decisions falling to be made for the purposes of any provision of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/6/a/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/6/a" id="section-14-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Community Customs Code,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/6/b/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/6/b" id="section-14-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any Community legislation made for the purpose of implementing that Code, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/6/c/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/6/c" id="section-14-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any enactment or subordinate legislation so made,</Text>
</P3para>
</P3>
<Text>which are not decisions to which this section otherwise applies, the Commissioners may by regulations provide for this section to apply to decisions of that description as it applies to the decisions mentioned in subsection (1) above.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/7/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/7" id="section-14-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>The power to make regulations under subsection (6) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/7/a/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/7/a" id="section-14-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to provide, in relation to any description of decisions to which this section is applied by any such regulations, that section 16(4) below shall have effect as if those decisions were of a description specified in Schedule 5 to this Act; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/14/7/b/1997-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/7/b" id="section-14-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to make such other incidental, supplemental, consequential and transitional provision as the Commissioners think fit.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14448911" Type="C">
<Para>
<Text>
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/426" id="d47e4" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="426">S.I. 2000/426</Citation>
,
<CitationSubRef id="cc00003" CitationRef="d47e4" URI="http://www.legislation.gov.uk/id/uksi/2000/426/article/5" Operative="true" SectionRef="article-5">art. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14450031" Type="C">
<Para>
<Text>
<CitationSubRef id="c03782" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
applied (1.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2351" id="c03783" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2351">S.I. 1995/2351</Citation>
,
<CitationSubRef id="c03784" URI="http://www.legislation.gov.uk/id/uksi/1995/2351/regulation/2" Operative="true" CitationRef="c03783" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c03785" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
applied (1.5.1995 with effect as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c03786" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c03787" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/14/2" Operative="true" CitationRef="c03786" SectionRef="section-14-2">s. 14(2)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/63" id="c03788" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="63">1981 c. 63</Citation>
,
<CitationSubRef id="c03789" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/4/paragraph/7A/5" Operative="true" CitationRef="c03788" SectionRef="schedule-4-paragraph-7A-5">Sch. 4 para. 7A(5)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c03790" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c03791" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/14" CitationRef="c03790" SectionRef="section-14">s. 14</CitationSubRef>
,
<CitationSubRef id="c03792" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/3/paragraph/11/5" Operative="true" CitationRef="c03790" SectionRef="schedule-3-paragraph-11-5">Sch. 3 para. 11(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c03793" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
applied (1.6.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/1046" id="c03794" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="1046">S.I. 1995/1046</Citation>
,
<CitationSubRef id="c03795" URI="http://www.legislation.gov.uk/id/uksi/1995/1046/regulation/7/3" Operative="true" CitationRef="c03794" SectionRef="regulation-7-3">reg. 7(3)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c03796" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
applied (
<Emphasis>prosp.</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c03797" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c03798" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/5/4/6" Operative="true" CitationRef="c03797" SectionRef="section-5-4-6">s. 5(4)(6)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c03799" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
applied (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c03800" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c03801" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/11/7" CitationRef="c03800" SectionRef="section-11-7">ss. 11(7)</CitationSubRef>
,
<CitationSubRef id="c03802" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/1" CitationRef="c03800" SectionRef="section-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c03803" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15" CitationRef="c03800" SectionRef="section-15">15</CitationSubRef>
,
<CitationSubRef id="c03804" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" CitationRef="c03800" SectionRef="section-50-1">50(1)</CitationSubRef>
,
<CitationSubRef id="c03805" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/8/11" CitationRef="c03800" SectionRef="schedule-1-paragraph-8-11">Sch. 1 paras. 8(11)</CitationSubRef>
,
<CitationSubRef id="c03806" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/9/5" CitationRef="c03800" SectionRef="schedule-1-paragraph-9-5">9(5)</CitationSubRef>
,
<CitationSubRef id="c03807" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/paragraph/19/1" Operative="true" CitationRef="c03800" SectionRef="schedule-5-paragraph-19-1">Sch. 5 para. 19(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c03808" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
applied (24.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/534" id="c03809" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="534">S.I. 1997/534</Citation>
,
<CitationSubRef id="c03810" URI="http://www.legislation.gov.uk/id/uksi/1997/534/regulation/3/1" Operative="true" CitationRef="c03809" SectionRef="regulation-3-1">regs. 3(1)</CitationSubRef>
,
<CitationSubRef id="c03811" URI="http://www.legislation.gov.uk/id/uksi/1997/534/regulation/5/1" CitationRef="c03809" SectionRef="regulation-5-1">5(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14450041" Type="I">
<Para>
<Text>
<CitationSubRef id="c03812" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">S. 14</CitationSubRef>
wholly in force at 1.1.1995;
<CitationSubRef id="c03813" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">s. 14</CitationSubRef>
not in force at Royal Assent see
<CitationSubRef id="c03814" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/1" SectionRef="section-19-1">s. 19(1)</CitationSubRef>
;
<CitationSubRef id="c03815" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/2" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/5" Type="group" StartSectionRef="section-14-1-2" EndSectionRef="section-14-1-5">s. 14(1)(2)-(5)</CitationSubRef>
(except s. 14(1)(a)) in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c03816" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c03817" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" CitationRef="c03816" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c03818" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" CitationRef="c03816" SectionRef="schedule">Sch.</CitationSubRef>
;
<CitationSubRef id="c03819" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14" SectionRef="section-14">s. 14</CitationSubRef>
in force at 1.1.1995 insofar as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c03820" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c03821" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" CitationRef="c03820" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14450051" Type="F">
<Para>
<Text>
<CitationSubRef id="c03822" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/ba" SectionRef="section-14-1-ba">S. 14(1)(ba)</CitationSubRef>
inserted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c03823" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c03824" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" CitationRef="c03823" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c03825" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/2" CitationRef="c03823" SectionRef="schedule-6-paragraph-1-2">Sch. 6 paras. 1(2)</CitationSubRef>
,
<CitationSubRef id="c03826" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7" Operative="true" CitationRef="c03823" SectionRef="schedule-6-paragraph-7">7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c03827" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c03828" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" CitationRef="c03827" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14450061" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c03829" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14450071" Type="F">
<Para>
<Text>
<CitationSubRef id="c03830" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/14/1/bb" SectionRef="section-14-1-bb">S. 14(1)(bb)</CitationSubRef>
inserted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c03831" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/20/5" CitationRef="c03832" SectionRef="section-20-5">s. 20(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c03832" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c03833" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/20/4/5" Operative="true" CitationRef="c03832" SectionRef="section-20-4-5">s. 20(4)(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2892" id="c03834" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2892">S.I. 1995/2892</Citation>
,
<CitationSubRef id="c03835" URI="http://www.legislation.gov.uk/id/uksi/1995/2892/article/2" Operative="true" CitationRef="c03834" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>