http://www.legislation.gov.uk/ukpga/1994/9/section/9/2021-06-10Finance 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 Database2024-05-17Expert Participation2021-06-10 Part I Customs and ExciseChapter II Appeals and Penalties Civil penalties Penalties for contraventions of statutory requirements.91This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.2Any person to whose conduct this section applies shall be liable—ain the case of conduct in relation to which provision is made by subsection (4) below , or by or under any other enactment, for the penalty attracted to be calculated by reference to an amount of, or an amount payable on account of, any duty of excise, to a penalty of whichever is the greater of 5 per cent. of that amount and £250; andbin any other case, to a penalty of £250.3Subject to section 13(3) and (4) below, in the case of any conduct to which this section applies which is conduct in relation to which provision is made by subsection (4) or (5) below or any other enactment for that conduct to attract daily penalties, the person whose conduct it is—ashall be liable, in addition to an initial penalty under subsection (2) above, to a penalty of £20 for every day, after the first, on which the conduct continues, butbshall not, in respect of the continuation of that conduct, be liable to further penalties under subsection (2) above.4Where any conduct to which this section applies consists in a failure, in contravention of any subordinate legislation, to pay any amount of any duty of excise or an amount payable on account of any such duty, then, in so far as that would not otherwise be the case—athe penalty attracted to that contravention shall be calculated by reference to the amount unpaid; andbthe contravention shall also attract daily penalties.5Where—aa contravention of any provision made by or under any enactment consists in or involves a failure, before such time as may be specified in or determined in accordance with that provision, to send a return to the Commissioners showing the amount which any person is or may become required to pay by way of, or on account of, any duty of excise, andbthat contravention attracts a penalty under this section,that contravention shall also attract daily penalties.6Where, by reason of any conduct to which this section applies, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section.7If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or, as the case may be, the last occasion when the power conferred by this subsection was exercised, they may by order substitute for any sum for the time being specified in subsection (2) or (3) above such other sum as appears to them to be justified by the change.8The power to make an order under subsection (7) above—ashall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; butbshall not be exercisable so as to vary the penalty for any conduct occurring before the coming into force of the order.9Schedule 4 to this Act (which provides for the conduct to which this section applies, repeals the summary offences superseded by this section and makes related provision with respect to forfeiture) shall have effect.S. 9 applied (1.1.1995) by 1979 c. 2, ss. 92(6)(8), 93(6), 100J, 101(4), 107(2)(3), 108(4), 111(1), 114(2), 115(4), 116(3), 118G, 170A(1)(2) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 2(1)(2), 3, 4, 5(b), 6(1)(2), 7, 8(1), 9, 10(1)(b), 11, 12, 13(1)(2)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 4, ss. 8(2), 10(2), 13(3)(5), 15(4)(5)(7), 16(2)(3), 18(6), 19(2), 20(1)(2), 21(3), 22(9), 24(4), 33(1)(5), 34(2), 35(3), 41A(8), 44(2), 46(2), 47(4)(5), 49(3), 54(5), 55(6), 55A(3), 56(2), 59(2), 61(2), 62(4)(6), 64(2), 67(2), 69(3)(4), 71(1)(3), 75(5), 77(3)(4), 78(4), 82(2) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 15, 16, 17(1)(a)(3), 18(1)(2)(3), 19(1)(2), 20, 21(1), 22, 23(1), 24, 25, 26(1)(2), 27, 28, 29, 30, 31, 32(1)(2), 33, 34, 35, 36(b), 37, 38, 39, 40(1)(2), 41, 42, 43(1)(2), 44(1)(2), 45(b), 46(1)(2), 47, 48); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 5, ss. 10(3)(4), 13(1)(2), 14(4)(5), 18(5), 20AA(4)(a), 21(3), 22(1), 23(1), 24(4) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 50(1)(b)(2)(c), 51(1)(b)(2)(c), 52(1)(b)(2)(c), 53, 54, 55(b), 56(1)(b), 57(1)(b), 58(b)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 7, s. 7(2) (as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 para. 59); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1981 c. 63, s. 24(5), Sch. 1 paras. 13(1), 14(3), Sch. 2 para. 7(1), Sch. 3 para. 16(3)(b), Sch. 4 para. 16(1) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 61(a), 62(1)(2)(b), 63(1), 64(1), 65(1)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1993 c. 34, ss. 27(4), 28(3), 29(8) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 67(b), 68(b)); S.I. 1994/2679, art. 3S. 9 applied (19.3.1997) by 1997 c. 16, ss. 12(5)(a), 13(1), 15, 50(1), Sch. 1 paras. 5(3), 7, 10(3), Sch. 5 para. 4(1)S. 9 applied (28.7.2000) by 1979 c. 7, s. 8J(2) (as inserted (28.7.2000) by 2000 c. 17, s. 14)S. 9 applied (29.4.1996 with effect as mentioned in 1996 c. 8, s. 6(5)) by 1979 c. 5, s. 20AAB(8) (as inserted by 1996 c. 8, s. 6(3)(5)); S.I. 1996/2751, art. 2S. 9 applied (24.9.1996 with effect as mentioned in 1996 c. 8, s. 5(6)) by 1979 c. 5, s. 13AB(1)(b)(2)(b)(5) (as inserted by 1996 c. 8, s. 5(4)(6)); S.I. 1996/2314, art. 2S. 9 wholly in force at 1.1.1995; s. 9 not in force at Royal Assent see s. 19(1); s. 9(1)-(8) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 9 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3S. 9 extended (with application as mentioned in 2002 c. 23, s. 5(8)(b)) by Hydrocarbon Oil Duties Act 1979 (c. 5), s. 22(1AA) (as inserted by Finance Act 2002 (c. 23), Sch. 2 para. 5(7))S. 9 applied (1.8.2002) by S.I. 2002/1773, reg. 15(2)Words in s. 9(2)(a) substituted (28.7.2000) by 2000 c. 17, s. 28Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)S. 9 applied by 1979 c. 4, Sch. 2A para. 10(1)(a) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 1)S. 9 applied by 1979 c. 4, Sch. 2A para. 9(6) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 1)Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)S. 9 applied (with modifications) by 1979 c. 7, s. 6B(2)(3) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 56)S. 9 applied by 1979 c. 2, s. 60B(2)(4) (as inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 6, 10; S.I. 2015/812, art. 2)S. 9(2)(b) applied (1.8.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(3), 11S. 9 applied by 1979 c. 4, s. 55ZA(2) (as inserted (with effect in accordance with s. 81(2) of the amending Act) by Finance Act 2020 (c. 14), s. 81(1))Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)S. 9 modified (with effect in accordance with s. 130(2) of the amending Act) by 1979 c. 2, Sch. 3 para. 18(6)(7) (as inserted by Finance Act 2021 (c. 26), s. 130(1))
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I" NumberOfProvisions="60" RestrictEndDate="2021-11-08" id="part-I" RestrictStartDate="2021-06-10" RestrictExtent="E+W+S+N.I.">
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Part I
</Number>
<Title> Customs and Excise</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I/chapter/II" NumberOfProvisions="24" RestrictEndDate="2021-11-08" RestrictStartDate="2021-06-10" id="part-I-chapter-II" RestrictExtent="E+W+S+N.I.">
<Number>
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Chapter II
</Number>
<Title> Appeals and Penalties</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/crossheading/civil-penalties/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I/chapter/II/crossheading/civil-penalties" NumberOfProvisions="5" id="part-I-chapter-II-crossheading-civil-penalties" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-06-10">
<Title> Civil penalties</Title>
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<Title> Penalties for contraventions of statutory requirements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" id="section-9">
<Pnumber>
<CommentaryRef Ref="c14449101"/>
<CommentaryRef Ref="c14449091"/>
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9
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/1/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/2/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/2" id="section-9-2" RestrictStartDate="2018-08-01">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any person to whose conduct this section applies shall be liable—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>
in the case of conduct in relation to which provision is made by subsection (4) below
<Addition ChangeId="d29p532" CommentaryRef="c14449121">, or by or under any other enactment,</Addition>
for the penalty attracted to be calculated by reference to an amount of, or an amount payable on account of, any duty of excise, to a penalty of whichever is the greater of 5 per cent. of that amount and £250; and
</Text>
</P3para>
</P3>
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<Pnumber>
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b
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<P3para>
<Text>in any other case, to a penalty of £250.</Text>
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</P3>
</P2para>
</P2>
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<Pnumber>3</Pnumber>
<P2para>
<Text>Subject to section 13(3) and (4) below, in the case of any conduct to which this section applies which is conduct in relation to which provision is made by subsection (4) or (5) below or any other enactment for that conduct to attract daily penalties, the person whose conduct it is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/3/a/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/3/a" id="section-9-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall be liable, in addition to an initial penalty under subsection (2) above, to a penalty of £20 for every day, after the first, on which the conduct continues, but</Text>
</P3para>
</P3>
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<Pnumber>b</Pnumber>
<P3para>
<Text>shall not, in respect of the continuation of that conduct, be liable to further penalties under subsection (2) above.</Text>
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</P2>
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<Pnumber>4</Pnumber>
<P2para>
<Text>Where any conduct to which this section applies consists in a failure, in contravention of any subordinate legislation, to pay any amount of any duty of excise or an amount payable on account of any such duty, then, in so far as that would not otherwise be the case—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/4/a/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/4/a" id="section-9-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the penalty attracted to that contravention shall be calculated by reference to the amount unpaid; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/4/b/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/4/b" id="section-9-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the contravention shall also attract daily penalties.</Text>
</P3para>
</P3>
</P2para>
</P2>
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<Pnumber>5</Pnumber>
<P2para>
<Text>Where—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>a contravention of any provision made by or under any enactment consists in or involves a failure, before such time as may be specified in or determined in accordance with that provision, to send a return to the Commissioners showing the amount which any person is or may become required to pay by way of, or on account of, any duty of excise, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/5/b/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/5/b" id="section-9-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that contravention attracts a penalty under this section,</Text>
</P3para>
</P3>
<Text>that contravention shall also attract daily penalties.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/6/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/6" id="section-9-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where, by reason of any conduct to which this section applies, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/7/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/7" id="section-9-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or, as the case may be, the last occasion when the power conferred by this subsection was exercised, they may by order substitute for any sum for the time being specified in subsection (2) or (3) above such other sum as appears to them to be justified by the change.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/8/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/8" id="section-9-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>The power to make an order under subsection (7) above—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/8/a/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/8/a" id="section-9-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/8/b/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/8/b" id="section-9-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall not be exercisable so as to vary the penalty for any conduct occurring before the coming into force of the order.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/9/2021-06-10" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9" id="section-9-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Schedule 4 to this Act (which provides for the conduct to which this section applies, repeals the summary offences superseded by this section and makes related provision with respect to forfeiture) shall have effect.</Text>
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<Commentary id="c14449101" Type="C">
<Para>
<Text>
S. 9 applied (1.1.1995) by
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,
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,
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,
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,
<CitationSubRef id="c00064" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/101/4" SectionRef="section-101-4">101(4)</CitationSubRef>
,
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,
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,
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,
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,
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,
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,
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,
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(all as amended (1.1.1995) by
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,
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,
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,
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,
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,
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,
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,
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);
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</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
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,
<CitationSubRef id="c00109" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/49/3" SectionRef="section-49-3">49(3)</CitationSubRef>
,
<CitationSubRef id="c00110" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/54/5" SectionRef="section-54-5">54(5)</CitationSubRef>
,
<CitationSubRef id="c00111" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/55/6" SectionRef="section-55-6">55(6)</CitationSubRef>
,
<CitationSubRef id="c00112" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/55A/3" SectionRef="section-55A-3">55A(3)</CitationSubRef>
,
<CitationSubRef id="c00113" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/56/2" SectionRef="section-56-2">56(2)</CitationSubRef>
,
<CitationSubRef id="c00114" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/59/2" SectionRef="section-59-2">59(2)</CitationSubRef>
,
<CitationSubRef id="c00115" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/61/2" SectionRef="section-61-2">61(2)</CitationSubRef>
,
<CitationSubRef id="c00116" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/62/4/6" SectionRef="section-62-4-6">62(4)(6)</CitationSubRef>
,
<CitationSubRef id="c00117" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/64/2" SectionRef="section-64-2">64(2)</CitationSubRef>
,
<CitationSubRef id="c00118" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/67/2" SectionRef="section-67-2">67(2)</CitationSubRef>
,
<CitationSubRef id="c00119" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/69/3/4" SectionRef="section-69-3-4">69(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00120" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/71/1/3" SectionRef="section-71-1-3">71(1)(3)</CitationSubRef>
,
<CitationSubRef id="c00121" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/75/5" SectionRef="section-75-5">75(5)</CitationSubRef>
,
<CitationSubRef id="c00122" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/77/3/4" SectionRef="section-77-3-4">77(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00123" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/78/4" SectionRef="section-78-4">78(4)</CitationSubRef>
,
<CitationSubRef id="c00124" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/82/2" SectionRef="section-82-2">82(2)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00125" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00126" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00127" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/15" SectionRef="schedule-4-paragraph-15">Sch. 4 paras. 15</CitationSubRef>
,
<CitationSubRef id="c00128" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/16" SectionRef="schedule-4-paragraph-16">16</CitationSubRef>
,
<CitationSubRef id="c00129" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/17/1/a/3" SectionRef="schedule-4-paragraph-17-1-a-3">17(1)(a)(3)</CitationSubRef>
,
<CitationSubRef id="c00130" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/18/1/2/3" SectionRef="schedule-4-paragraph-18-1-2-3">18(1)(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00131" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/19/1/2" SectionRef="schedule-4-paragraph-19-1-2">19(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00132" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/20" SectionRef="schedule-4-paragraph-20">20</CitationSubRef>
,
<CitationSubRef id="c00133" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/21/1" SectionRef="schedule-4-paragraph-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="c00134" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/22" SectionRef="schedule-4-paragraph-22">22</CitationSubRef>
,
<CitationSubRef id="c00135" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/23/1" SectionRef="schedule-4-paragraph-23-1">23(1)</CitationSubRef>
,
<CitationSubRef id="c00136" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/24" SectionRef="schedule-4-paragraph-24">24</CitationSubRef>
,
<CitationSubRef id="c00137" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/25" SectionRef="schedule-4-paragraph-25">25</CitationSubRef>
,
<CitationSubRef id="c00138" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/26/1/2" SectionRef="schedule-4-paragraph-26-1-2">26(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00139" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/27" SectionRef="schedule-4-paragraph-27">27</CitationSubRef>
,
<CitationSubRef id="c00140" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/28" SectionRef="schedule-4-paragraph-28">28</CitationSubRef>
,
<CitationSubRef id="c00141" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/29" SectionRef="schedule-4-paragraph-29">29</CitationSubRef>
,
<CitationSubRef id="c00142" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/30" SectionRef="schedule-4-paragraph-30">30</CitationSubRef>
,
<CitationSubRef id="c00143" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/31" SectionRef="schedule-4-paragraph-31">31</CitationSubRef>
,
<CitationSubRef id="c00144" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/32/1/2" SectionRef="schedule-4-paragraph-32-1-2">32(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00145" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/33" SectionRef="schedule-4-paragraph-33">33</CitationSubRef>
,
<CitationSubRef id="c00146" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/34" SectionRef="schedule-4-paragraph-34">34</CitationSubRef>
,
<CitationSubRef id="c00147" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/35" SectionRef="schedule-4-paragraph-35">35</CitationSubRef>
,
<CitationSubRef id="c00148" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/36/b" SectionRef="schedule-4-paragraph-36-b">36(b)</CitationSubRef>
,
<CitationSubRef id="c00149" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/37" SectionRef="schedule-4-paragraph-37">37</CitationSubRef>
,
<CitationSubRef id="c00150" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/38" SectionRef="schedule-4-paragraph-38">38</CitationSubRef>
,
<CitationSubRef id="c00151" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/39" SectionRef="schedule-4-paragraph-39">39</CitationSubRef>
,
<CitationSubRef id="c00152" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/40/1/2" SectionRef="schedule-4-paragraph-40-1-2">40(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00153" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/41" SectionRef="schedule-4-paragraph-41">41</CitationSubRef>
,
<CitationSubRef id="c00154" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/42" SectionRef="schedule-4-paragraph-42">42</CitationSubRef>
,
<CitationSubRef id="c00155" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/43/1/2" SectionRef="schedule-4-paragraph-43-1-2">43(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00156" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/44/1/2" SectionRef="schedule-4-paragraph-44-1-2">44(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00157" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/45/b" SectionRef="schedule-4-paragraph-45-b">45(b)</CitationSubRef>
,
<CitationSubRef id="c00158" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/46/1/2" SectionRef="schedule-4-paragraph-46-1-2">46(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00159" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/47" SectionRef="schedule-4-paragraph-47">47</CitationSubRef>
,
<CitationSubRef id="c00160" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/48" Operative="true" SectionRef="schedule-4-paragraph-48">48</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00161" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00162" CitationRef="c00161" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00164" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00165" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/3/4" Operative="true" SectionRef="section-10-3-4">ss. 10(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00166" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1/2" SectionRef="section-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00167" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/4/5" SectionRef="section-14-4-5">14(4)(5)</CitationSubRef>
,
<CitationSubRef id="c00168" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/18/5" SectionRef="section-18-5">18(5)</CitationSubRef>
,
<CitationSubRef id="c00169" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4/a" SectionRef="section-20AA-4-a">20AA(4)(a)</CitationSubRef>
,
<CitationSubRef id="c00170" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/3" SectionRef="section-21-3">21(3)</CitationSubRef>
,
<CitationSubRef id="c00171" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1" SectionRef="section-22-1">22(1)</CitationSubRef>
,
<CitationSubRef id="c00172" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1" SectionRef="section-23-1">23(1)</CitationSubRef>
,
<CitationSubRef id="c00173" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4" SectionRef="section-24-4">24(4)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00174" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00175" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00176" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/50/1/b/2/c" SectionRef="schedule-4-paragraph-50-1-b-2-c">Sch. 4 paras. 50(1)(b)(2)(c)</CitationSubRef>
,
<CitationSubRef id="c00177" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/51/1/b/2/c" SectionRef="schedule-4-paragraph-51-1-b-2-c">51(1)(b)(2)(c)</CitationSubRef>
,
<CitationSubRef id="c00178" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/52/1/b/2/c" SectionRef="schedule-4-paragraph-52-1-b-2-c">52(1)(b)(2)(c)</CitationSubRef>
,
<CitationSubRef id="c00179" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/53" SectionRef="schedule-4-paragraph-53">53</CitationSubRef>
,
<CitationSubRef id="c00180" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/54" SectionRef="schedule-4-paragraph-54">54</CitationSubRef>
,
<CitationSubRef id="c00181" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/55/b" SectionRef="schedule-4-paragraph-55-b">55(b)</CitationSubRef>
,
<CitationSubRef id="c00182" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/56/1/b" SectionRef="schedule-4-paragraph-56-1-b">56(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00183" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/57/1/b" SectionRef="schedule-4-paragraph-57-1-b">57(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00184" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/58/b" Operative="true" SectionRef="schedule-4-paragraph-58-b">58(b)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00185" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00186" CitationRef="c00185" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c00188" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
,
<CitationSubRef id="c00189" CitationRef="c00188" URI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
(as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00190" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00191" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00192" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/59" Operative="true" SectionRef="schedule-4-paragraph-59">Sch. 4 para. 59</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00193" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00194" CitationRef="c00193" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/63" id="c00196" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="63">1981 c. 63</Citation>
,
<CitationSubRef id="c00197" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/section/24/5" SectionRef="section-24-5">s. 24(5)</CitationSubRef>
,
<CitationSubRef id="c00198" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/1/paragraph/13/1" SectionRef="schedule-1-paragraph-13-1">Sch. 1 paras. 13(1)</CitationSubRef>
,
<CitationSubRef id="c00199" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/1/paragraph/14/3" SectionRef="schedule-1-paragraph-14-3">14(3)</CitationSubRef>
,
<CitationSubRef id="c00200" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/2/paragraph/7/1" SectionRef="schedule-2-paragraph-7-1">Sch. 2 para. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00201" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/3/paragraph/16/3/b" SectionRef="schedule-3-paragraph-16-3-b">Sch. 3 para. 16(3)(b)</CitationSubRef>
,
<CitationSubRef id="c00202" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/4/paragraph/16/1" Operative="true" SectionRef="schedule-4-paragraph-16-1">Sch. 4 para. 16(1)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00203" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00204" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00205" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/61/a" SectionRef="schedule-4-paragraph-61-a">Sch. 4 paras. 61(a)</CitationSubRef>
,
<CitationSubRef id="c00206" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/62/1/2/b" SectionRef="schedule-4-paragraph-62-1-2-b">62(1)(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00207" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/63/1" SectionRef="schedule-4-paragraph-63-1">63(1)</CitationSubRef>
,
<CitationSubRef id="c00208" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/64/1" SectionRef="schedule-4-paragraph-64-1">64(1)</CitationSubRef>
,
<CitationSubRef id="c00209" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/65/1" Operative="true" SectionRef="schedule-4-paragraph-65-1">65(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00210" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00211" CitationRef="c00210" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00213" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00214" CitationRef="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/27/4" Operative="true" SectionRef="section-27-4">ss. 27(4)</CitationSubRef>
,
<CitationSubRef id="c00215" CitationRef="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/28/3" SectionRef="section-28-3">28(3)</CitationSubRef>
,
<CitationSubRef id="c00216" CitationRef="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/29/8" SectionRef="section-29-8">29(8)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00217" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00218" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00219" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/67/b" SectionRef="schedule-4-paragraph-67-b">Sch. 4 paras. 67(b)</CitationSubRef>
,
<CitationSubRef id="c00220" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/68/b" Operative="true" SectionRef="schedule-4-paragraph-68-b">68(b)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00221" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00222" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00224" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00225" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/12/5/a" SectionRef="section-12-5-a">ss. 12(5)(a)</CitationSubRef>
,
<CitationSubRef id="c00226" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/1" SectionRef="section-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00227" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15" SectionRef="section-15">15</CitationSubRef>
,
<CitationSubRef id="c00228" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">50(1)</CitationSubRef>
,
<CitationSubRef id="c00229" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/5/3" SectionRef="schedule-1-paragraph-5-3">Sch. 1 paras. 5(3)</CitationSubRef>
,
<CitationSubRef id="c00230" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/7" SectionRef="schedule-1-paragraph-7">7</CitationSubRef>
,
<CitationSubRef id="c00231" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/10/3" SectionRef="schedule-1-paragraph-10-3">10(3)</CitationSubRef>
,
<CitationSubRef id="c00232" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/paragraph/4/1" Operative="true" SectionRef="schedule-5-paragraph-4-1">Sch. 5 para. 4(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c00234" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
,
<CitationSubRef id="c00235" CitationRef="c00234" URI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/8J/2" Operative="true" SectionRef="section-8J-2">s. 8J(2)</CitationSubRef>
(as inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00236" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00237" CitationRef="c00236" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14" Operative="true" SectionRef="section-14">s. 14</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14449091" Type="C">
<Para>
<Text>
S. 9 applied (29.4.1996 with effect as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00239" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00240" CitationRef="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/5" Operative="true" SectionRef="section-6-5">s. 6(5)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00241" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00242" CitationRef="c00241" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/8" Operative="true" SectionRef="section-20AAB-8">s. 20AAB(8)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00243" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00244" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3/5" Operative="true" SectionRef="section-6-3-5">s. 6(3)(5)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00245" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
,
<CitationSubRef id="c00246" CitationRef="c00245" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (24.9.1996 with effect as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00248" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00249" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/6" Operative="true" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00250" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00251" CitationRef="c00250" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/1/b/2/b/5" Operative="true" SectionRef="section-13AB-1-b-2-b-5">s. 13AB(1)(b)(2)(b)(5)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00252" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00253" CitationRef="c00252" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4/6" Operative="true" SectionRef="section-5-4-6">s. 5(4)(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00254" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00255" CitationRef="c00254" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449111" Type="I">
<Para>
<Text>
S. 9 wholly in force at 1.1.1995; s. 9 not in force at Royal Assent see s. 19(1); s. 9(1)-(8) in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00260" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00261" CitationRef="c00260" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00262" CitationRef="c00260" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
; s. 9 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="c00264" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00265" CitationRef="c00264" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c15968871" Type="C">
<Para>
<Text>
S. 9 extended (with application as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00267" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00268" CitationRef="c00267" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b" SectionRef="section-5-8-b">s. 5(8)(b)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00269" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5" Title="Hydrocarbon Oil Duties Act 1979">Hydrocarbon Oil Duties Act 1979 (c. 5)</Citation>
,
<CitationSubRef id="c00270" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AA" SectionRef="section-22-1AA">s. 22(1AA)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00271" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c00272" CitationRef="c00271" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/5/7" SectionRef="schedule-2-paragraph-5-7" Operative="true">Sch. 2 para. 5(7)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c15968911" Type="C">
<Para>
<Text>
S. 9 applied (1.8.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00274" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
,
<CitationSubRef id="c00275" CitationRef="c00274" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/15/2" SectionRef="regulation-15-2" Operative="true">reg. 15(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449121" Type="F">
<Para>
<Text>
Words in s. 9(2)(a) substituted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00277" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00278" CitationRef="c00277" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/28" Operative="true" SectionRef="section-28">s. 28</CitationSubRef>
</Text>
</Para>
</Commentary>
<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="key-84496641210fbb5baae8a1428bc076ec" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 applied (24.11.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2758" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2758" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</Citation>
,
<CitationSubRef id="cc109779926346" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cc00004" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/4/a" Operative="true" SectionRef="article-4-a">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cc11aa3fd7cd8d63ea7e4645ef776697" Type="C">
<Para>
<Text>
S. 9 applied by 1979 c. 4, Sch. 2A para. 10(1)(a) (as inserted (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpnw2knm2-00021" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpnw2knm2-00022" CitationRef="cpnw2knm2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1" SectionRef="schedule-1" Operative="true">Sch. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bcaa218f395852bc60fcc44c562549f1" Type="C">
<Para>
<Text>
S. 9 applied by 1979 c. 4, Sch. 2A para. 9(6) (as inserted (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpnw2knm2-00029" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpnw2knm2-00030" CitationRef="cpnw2knm2-00029" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1" SectionRef="schedule-1" Operative="true">Sch. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-5e3953b4962bd20f8ca28fb3a25e5990" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 applied (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/594" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="594" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594)</Citation>
,
<CitationSubRef id="cc198727550055" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/594/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cc110993709489" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/594/article/4/a" Operative="true" SectionRef="article-4-a">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0267c9dbc17d2c6b2f51a0d802a7218b" Type="C">
<Para>
<Text>
S. 9 applied (with modifications) by 1979 c. 7, s. 6B(2)(3) (as inserted (26.3.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="cbg7ier23-00034" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="cbg7ier23-00035" CitationRef="cbg7ier23-00034" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/56" SectionRef="section-56" Operative="true">s. 56</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ae9e43ecfe24d401bf5b29db0cee81af" Type="C">
<Para>
<Text>
S. 9 applied by 1979 c. 2, s. 60B(2)(4) (as inserted (1.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cbgtzd4p3-00145" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cbgtzd4p3-00146" CitationRef="cbgtzd4p3-00145" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/6" SectionRef="schedule-21-paragraph-6" Operative="true">Sch. 21 paras. 6</CitationSubRef>
,
<CitationSubRef id="cbgtzd4p3-00147" CitationRef="cbgtzd4p3-00145" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10" SectionRef="schedule-21-paragraph-10">10</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/812" id="cbgtzd4p3-00148" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="812" Title="The Finance Act 2014, Schedule 21 (Commencement) Order 2015">S.I. 2015/812</Citation>
,
<CitationSubRef id="cbgtzd4p3-00149" CitationRef="cbgtzd4p3-00148" URI="http://www.legislation.gov.uk/id/uksi/2015/812/article/2" SectionRef="article-2">art. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-0844e9d8093188184052d87efebd6aa4" Type="C">
<Para>
<Text>
S. 9(2)(b) applied (1.8.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/75" id="cbnocult3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="75" Title="The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018">The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75)</Citation>
,
<CitationSubRef id="cbnocult3-00008" CitationRef="cbnocult3-00007" URI="http://www.legislation.gov.uk/id/uksi/2018/75/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef id="cbnocult3-00009" CitationRef="cbnocult3-00007" URI="http://www.legislation.gov.uk/id/uksi/2018/75/regulation/11" SectionRef="regulation-11" Operative="true">11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a96a1d31b29be3f499e2d95a9c337bb9" Type="C">
<Para>
<Text>
S. 9 applied by 1979 c. 4, s. 55ZA(2) (as inserted (with effect in accordance with s. 81(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/14" id="c4quc9uk4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="14" Title="Finance Act 2020">Finance Act 2020 (c. 14)</Citation>
,
<CitationSubRef id="c4quc9uk4-00008" CitationRef="c4quc9uk4-00007" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/section/81/1" SectionRef="section-81-1" Operative="true">s. 81(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-380fa8c295ae426de46a7d4146f99722" Type="C">
<Para>
<Text>
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="d9e4" Year="2018" Class="UnitedKingdomPublicGeneralAct" Number="22">2018 c. 22</Citation>
,
<CitationSubRef id="cc166605577316" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/schedule/7/paragraph/158/5" Operative="true" SectionRef="schedule-7-paragraph-158-5">Sch. 7 para. 158(5)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="d9e10" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Taxation (Post-transition Period) Act 2020">Taxation (Post-transition Period) Act 2020 (c. 26)</Citation>
,
<CitationSubRef id="cc101450742591" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/section/11/1/e" SectionRef="section-11-1-e">s. 11(1)(e)</CitationSubRef>
,
<CitationSubRef id="cc121546203629" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/1/paragraph/10/6" SectionRef="schedule-1-paragraph-10-6">Sch. 1 para. 10(6)</CitationSubRef>
(with
<CitationSubRef id="cc168817101364" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/2/paragraph/7/7" UpTo="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/2/paragraph/7/9" Operative="true" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642">S.I. 2020/1642</Citation>
,
<CitationSubRef id="cc131448040392" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/9" Operative="true" SectionRef="regulation-9">reg. 9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-897928b7f6afdc354d90d7661a6fcbe9" Type="C">
<Para>
<Text>
Pt. 1 continued (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cbq5inq74-00354" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449" Title="The Customs (Transitional) (EU Exit) Regulations 2020">The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00354" id="cbq5inq74-00355" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00354" id="cbq5inq74-00356" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3/1/b" SectionRef="regulation-3-1-b" Operative="true">3(1)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cbq5inq74-00357" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00357" id="cbq5inq74-00358" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00357" id="cbq5inq74-00359" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3b44655183932dcf257b79da90fe9313" Type="C">
<Para>
<Text>
Pt. 1 applied (with modifications) (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cbq5inq74-00366" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624" Title="The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020">The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00366" id="cbq5inq74-00367" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00366" id="cbq5inq74-00368" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/7" SectionRef="regulation-7" Operative="true">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-85c2075e8365797dcb3c3c7fa1e478d6" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 modified (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/487" id="cbq5inq74-00455" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="487" Title="The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019">The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00456" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00457" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/3" SectionRef="regulation-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00458" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/3/7/a" SectionRef="regulation-3-7-a" Operative="true">3(7)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00459" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/7" SectionRef="regulation-7">reg. 7</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cbq5inq74-00460" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00460" id="cbq5inq74-00461" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00460" id="cbq5inq74-00462" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4544c6607be234431118abfdd276bf7d" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 modified (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/487" id="cbq5inq74-00469" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="487" Title="The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019">The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00470" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00471" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/3" SectionRef="regulation-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00472" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/8/7/a" SectionRef="regulation-8-7-a" Operative="true">8(7)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00473" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/11" SectionRef="regulation-11">reg. 11</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cbq5inq74-00474" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00474" id="cbq5inq74-00475" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00474" id="cbq5inq74-00476" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ddc2c7dd326ff77c0c4ed446936ac18f" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1248" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1248">S.I. 2018/1248</Citation>
,
<CitationSubRef id="cc191780370068" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/29B/8/a" Operative="true" SectionRef="regulation-29B-8-a">reg. 29B(8)(a)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1088" id="d9e10" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1088" Title="The Customs (Transitional Arrangements) (EU Exit) Regulations 2020">The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088)</Citation>
,
<CitationSubRef id="cc122455132642" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/regulation/1/2/4" SectionRef="regulation-1-2-4">regs. 1(2)(4)</CitationSubRef>
,
<CitationSubRef id="cc106495610660" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/regulation/3/5" Operative="true" SectionRef="regulation-3-5">3(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="d9e20" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643">S.I. 2020/1643</Citation>
,
<CitationSubRef id="cc161903914319" CitationRef="d9e20" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef id="cc112257961640" CitationRef="d9e20" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-99f0398ea82b67cab4107753c50e6c6b" Type="C">
<Para>
<Text>
S. 9 modified (with effect in accordance with
<CitationSubRef id="cc00002" CitationRef="d9e7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/130/2" SectionRef="section-130-2">s. 130(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="d9e7" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
,
<CitationSubRef id="cc101911938934" CitationRef="d9e7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18/6/7" Operative="true" SectionRef="schedule-3-paragraph-18-6-7">Sch. 3 para. 18(6)(7)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="d9e13" Year="2021" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef id="cc158597455412" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/130/1" Operative="true" SectionRef="section-130-1">s. 130(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>