- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/07/1997)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
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Finance Act 1994, Section 17 is up to date with all changes known to be in force on or before 08 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.
(2)In this Chapter—
“appeal tribunal” shall be construed in accordance with section 7(3) above;
“conduct” includes any act, omission or statement;
“contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;
“the Community Customs Code” means the Regulation of the Council of the European Communities dated 12 October 1992 (EEC) No. 2913/92 for establishing the Community Customs Code;
“the Management Act” means the M1Customs and Excise Management Act 1979;
“relevant duty” means any Community customs duty or agricultural levy of the European Community or any duty of excise; and
“subordinate legislation” has the same meaning as in the M2Interpretation Act 1978.
(3)For the purposes of this Chapter a contravention consisting in a failure to do something at or before a particular time shall be taken to continue after that time until the thing is done, and references in this Chapter to the remedying of such a contravention shall be construed accordingly.
(4)References in this Chapter to a duty of excise do not include references to [F1vehicle] excise duty.
Textual Amendments
F1Word in s. 17(4) substituted (1.9.1994 subject to transitional provisions in Sch. 4 of the amending Act) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 32 (with s. 57(4))
Commencement Information
I1S. 17 wholly in force at 1.1.1995; s. 17 not in force at Royal Assent see s. 19(1); s. 17 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 17 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3
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