178 Citation and commencement.U.K.
(1)This Act may be cited as the Customs and Excise Management Act 1979.
(2)This Act, the M1Customs and Excise Duties (General Reliefs) Act 1979, the M2Alcoholic Liquor Duties Act 1979, the M3Hydrocarbon Oil Duties Act 1979 F1 and the M4Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.
(3)This Act shall come into operation on 1st April 1979.