An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.
[22nd February 1979]
Modifications etc. (not altering text)
C1Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)
C2Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)
C3Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)
C4Act amended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para 9 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3)
C5Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
C6Act extended by S.I. 1985/910, reg. 3(1)
C7Act extended by S.I. 1988/1657, reg. 4(2)
C8Act modified by S.I. 1990/2167, art. 5
C9Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)
C10Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)
C11Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)
C12Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).
Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))
Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)
Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)
Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)
Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)
Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)
Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)
Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)
Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))
Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)
Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2
Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))
Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))
Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))
Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))
C13Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
C14Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)
C15Act modified (1.8.2004) by The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740), reg. 16(5)
Commencement Information
I1Act wholly in force on 1.4.1979, see s. 178(3)