Customs and Excise Management Act 1979 (c. 2)

Part IX U.K. Control of Excise Licence Trades and Revenue Traders

General provisions as to revenue traders U.K.

118 Liability of ostensible owner or principal manager. U.K.

Any person who acts ostensibly as the owner or who is a principal manager of the business of a revenue trader in respect of which entry of any premises or article has been made or who occupies or uses any entered premises or article shall, notwithstanding that he is under full age, be liable in like manner as the real and true owner of the business for all duties charged and all penalties incurred in respect of that business.

Modifications etc. (not altering text)

C1 S. 118 applied (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 1

C2 S. 118 modified (1.8.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(3), 16(c)