Agriculture and Horticulture Act 1964

SCHEDULE U.K. Price Stabilisation Levies (Supplementary Provisions)

1 (1) The general provisions of [F1 the Customs and Excise Management Act 1979 (as for the time being amended) and any other statutory provisions for the time being in force and relating to customs or excise generally], shall have effect, subject to the provisions of this paragraph, in relation to levies imposed under section 1 of this Act (in this paragraph, referred to as “price stabilisation levies”), to any relief in respect of such levies and to specified commodities of any description as if the levies were [F1 duties (whether of customs or excise) charged on imported goods]and all imports of any such commodity were liable to such a duty.

(2) For the purposes of sub-paragraph (1) above, section 10 of the M1 Finance Act, 1901 (which relates to changes in customs import duties in their effect on contracts) shall be taken as relating to [F1 customs or excise generally]; but that sub-paragraph shall not extend the operation of [F1 section 126 of the Customs and Excise Management Act 1979]nor the operation of the M2 Provisional Collection of Taxes Act 1913. [F2 nor the operation of sections 1 to 4 and 14 to 16 of the Customs and Excise Duties (General Reliefs) Act 1979.]

(3) In their application by virtue of sub-paragraph (1) above,—

(a) [F1 section 51 of the Customs and Excise Management Act 1979](which relates to the prevention of smuggling in Northern Ireland) shall have effect as if references to the importation of goods were references to the importation of them in circumstances such that a price stabilisation levy is chargeable on them; and

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(4) The Commissioners of Customs and Excise may by regulations made by statutory instrument provide for any further exceptions from or adaptations of the statutory provisions which are to apply for any purpose by virtue of sub-paragraph (1) above; but any statutory instrument containing regulations made under this sub-paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(5) In this paragraph “statutory provisions” means provisions contained in an enactment or having effect by virtue of an enactment; and in sub-paragraph (1) above the reference to any relief in respect of price stabilisation levies shall include any allowance or relief for which provision is made by an order under section 1 of this Act.

Textual Amendments

F1 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12 Table Pt. I

F2 Words added by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3, SIF 40:1), s. 19(2), Sch. 2 para. 1

F3 Sch. para.(1)(3)(b) repealed by Finance Act 1977 (c. 36, SIF 63:1), s. 59, Sch. 9 Pt. I

Marginal Citations

M1 1901 c. 7.

M2 1913 c. 3.

2 Where any question affecting the operation in relation to imported goods of an order under section 1 of this Act depends on the country in which they were grown, produced or manufactured or on that from which they were consigned to the United Kingdom, the Commissioners of Customs and Excise may require the importer of the goods to furnish to them, in such form as they may require, proof of any statement made to them as to any fact necessary to determine that question; and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement.

3 If, for the purpose of an application made to a Minister with a view to the granting of any allowance or relief for which provision is made by an order under section 1 of this Act, a person makes any statement or produces any document which is false in a material particular, then—

(a) any decision allowing the application shall be of no effect; and

(b) if the statement was made of the document was furnished knowingly or recklessly, that person shall be liable on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceeding [F4 level 3 on the standard scale], or to both, . . . F5

Textual Amendments

F4 Words “level 3 on the standard scale”substituted (E.W.S.) for “one hundred pounds”by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G

F5 Words repealed (E.W.) (S.) by Theft Act 1968 (c. 60), Sch. 3 Pt. I and (N.I.) by Theft Act (Northern Ireland) 1969 (c. 16), Sch. 3 Pt. I