Search Legislation

Finance Act 1982

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 11

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1982, Section 11. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

11 Power of Commissioners with respect to agricultural levies etc.U.K.

(1)Notwithstanding that—

(a)agricultural levies, within the meaning of section 6 of M1 the European Communities Act 1972, which are charged on goods exported from the United Kingdom are, in accordance with subsection (4) of that section, paid to and recoverable by the [F1relevant Minister (within the meaning given by subsection (9) of that section)], and

(b)payments made by virtue of Community arrangements to which subsection (3) of that section applies are made by that [F2Minister (within the meaning so given)],

proceedings for an offence under the M2Theft Act 1968, the M3Theft Act 1978, the M4 Theft Act (Northern Ireland) 1969 [F3, the Theft (Northern Ireland) Order 1978 or the Fraud Act 2006] relating to any such levies or payments may be instituted by the Commissioners.

(2)At the end of Part V of the M5Customs and Excise Management Act 1979 (control of exportation) there shall be added the following section:—

68A Offences in relation to agricultural levies.

(1)Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.

(2)Any person guilty of an offence under this section shall be liable, on summary conviction, to a penalty of three times the value of the goods or £200, whichever is the greater.

(3)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.

(4)In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Intervention Board for Agricultural Produce.

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 11(1)(a) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(9)(a)(i)

F2Words in s. 11(1)(b) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(9)(a)(ii)

F4S. 11(3) repealed (15.11.2001) by S.I. 2001/3686, reg. 6(9)(b)

Modifications etc. (not altering text)

C1The text of ss. 9(3), 10, 11(2)(3), 12 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources