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  1. Introductory Text

  2. Commissioners and Officers

    1. 1.Appointment of Commissioners

    2. 2.Quorum of Commissioners

    3. 3.Offices

    4. 4.Appointment of collectors, officers, and other persons

    5. 5.Provisions as to bonds and deposits of stock

    6. 6.Accountant-General and Receiver-General

    7. 7.Collector or officer not to deal in exciseable goods

    8. 8.Privileges of Commissioners and officers

    9. 9.Salaries and superannuation allowances not assignable or subject to be taken in execution

    10. 10.Penalty on persons entering into collusive agreement

    11. 11.Obstruction of officers

    12. 12.Unlawful assumption of character of officer

  3. Accounts

    1. 13.Commissioners to keep accounts

    2. 14.Collectors to keep accounts

    3. 15.Collectors to apply and remit duties as Ordered by Commissioners

    4. 16.All revenue to be paid over

    5. 17.Mode of remitting money to Receiver-General

    6. 18.Revenue paid into Bank of England to be placed to an account

    7. 19.Entry of receipts by Bank from or on account of Receiver-General

    8. 20.Money to be paid to Exchequer

  4. Legal Proceedings

    1. 21.Institution of proceedings for fines, &c

    2. 22.Proceedings in the High Court

    3. 23.Service of process

    4. 24.Rules as to evidence in certain cases

    5. 25.Procedure for condemnation of seizures

    6. 26.Procedure on seizure of horses, cattle, or perishable goods

    7. 27.Officers may conduct proceedings before justices

  5. Actions against Officers

    1. 28.Protection of officers acting in execution of statutory duty

    2. 29.Protection of officers where probable cause of seizure certified

  6. Fines, Penalties, and Forfeitures

    1. 30.Goods forfeited may be seized

    2. 31.Disposal of forfeitures

    3. 32.Power to reward informers

    4. 33.Application of fines

    5. 34.Expenses of prosecutions

    6. 35.Power to mitigate fines and stay proceedings

    7. 36.Recovery of fines imposed by this Act

  7. Construction

    1. 37.Meaning of certain expressions in past Acts, &c

    2. 38.General definitions in Revenue Acts

    3. 39.Definitions

  8. Repeal: Commencement: Short Title

    1. 40.Repeal

    2. 41.Commencement

    3. 42.Short title

    1. SCHEDULE