Act wholly in force on 1.4.1979, see s. 178(3)

Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)

Act amended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para 9 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3)

Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

Act extended by S.I. 1985/910, reg. 3(1)

Act extended by S.I. 1988/1657, reg. 4(2)

Act modified by S.I. 1990/2167, art. 5

Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)

Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)

Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)

Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).

Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))

Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)

Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)

Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)

Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)

Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)

Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))

Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)

Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2

Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))

Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))

Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))

Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))

Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)

Act modified (1.8.2004) by The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740), reg. 16(5)

Act applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), reg. 13(3) (with reg. 1(2))

http://www.legislation.gov.uk/ukpga/1979/2/introduction/2014-07-17Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2014-07-17Customs and Excise Management Act 19791979 CHAPTER 2

An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[22nd February 1979]
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<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="c14763661" marker="I1">
<p>Act wholly in force on 1.4.1979, see s. 178(3)</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763581" marker="C1">
<p>
Act extended (
<i>prosp.</i>
) by
<ref eId="c00045" href="http://www.legislation.gov.uk/id/ukpga/2002/29">2002 c. 29</ref>
,
<ref eId="c00046" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/451/4">ss. 451(4)</ref>
,
<ref eId="c00047" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1/3">458(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763591" marker="C2">
<p>
Act applied (E.W.N.I.) (31.3.2002) by
<ref eId="c00048" href="http://www.legislation.gov.uk/id/uksi/2002/528">S.I. 2002/528</ref>
,
<ref eId="c00049" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/528/regulation/7/3">reg. 7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763601" marker="C3">
<p>
Act modified by
<ref eId="c00050" href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref eId="c00051" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/5/4">s. 5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763611" marker="C4">
<p>
Act amended by
<ref eId="c00052" href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref eId="c00053" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4">s. 1(4)</ref>
,
<ref eId="c00054" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/9">Sch. 1 para 9</ref>
and
<ref eId="c00055" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref eId="c00056" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/24/1/3">s. 24(1)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763621" marker="C5">
<p>
Act amended by
<ref eId="c00057" href="http://www.legislation.gov.uk/id/ukpga/1984/60">Police and Criminal Evidence Act 1984 (c. 60, SIF 95)</ref>
,
<ref eId="c00058" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/60/section/114/1">s. 114(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763631" marker="C6">
<p>
Act extended by
<ref eId="c00059" href="http://www.legislation.gov.uk/id/uksi/1985/910">S.I. 1985/910</ref>
,
<ref eId="c00060" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/910/regulation/3/1">reg. 3(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763641" marker="C7">
<p>
Act extended by
<ref eId="c00061" href="http://www.legislation.gov.uk/id/uksi/1988/1657">S.I. 1988/1657</ref>
,
<ref eId="c00062" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1988/1657/regulation/4/2">reg. 4(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763651" marker="C8">
<p>
Act modified by
<ref eId="c00063" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c00064" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/5">art. 5</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763671" marker="C9">
<p>
Act extended (E.W.)(1.12.1993) by
<ref eId="c00066" href="http://www.legislation.gov.uk/id/ukpga/1986/32">1986 c. 32</ref>
,
<ref eId="c00067" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/32/section/36A/4/b">s. 36A(4)(b)</ref>
(as inserted (1.12.1993) by
<ref eId="c00068" href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref eId="c00069" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/20/1">s. 20(1)</ref>
;
<ref eId="c00070" href="http://www.legislation.gov.uk/id/uksi/1993/2734">S.I. 1993/2734</ref>
,
<ref eId="c00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2">art. 2</ref>
,
<ref eId="c00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2734/schedule">Sch.</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763681" marker="C10">
<p>
Act extended (S.)(1.12.1993) by
<ref eId="c00073" href="http://www.legislation.gov.uk/id/ukpga/1987/41">1987 c. 41</ref>
,
<ref eId="c00074" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/41/section/40/A/3">s. 40(A)(3)</ref>
(as inserted (1.12.1993) by
<ref eId="c00075" href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref eId="c00076" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/20/2">s. 20(2)</ref>
;
<ref eId="c00077" href="http://www.legislation.gov.uk/id/uksi/1993/2734">S.I. 1993/2734</ref>
,
<ref eId="c00078" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2">art. 2</ref>
,
<ref eId="c00079" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2734/schedule">Sch.</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763691" marker="C11">
<p>
Act extended (E.W.S.)(1.12.1993) by
<ref eId="c00080" href="http://www.legislation.gov.uk/id/ukpga/1988/33">1988 c. 33</ref>
,
<ref eId="c00081" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/33/section/93F/4">s. 93F(4)</ref>
(as inserted (1.12.1993) by
<ref eId="c00082" href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref eId="c00083" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/35">s. 35</ref>
;
<ref eId="c00084" href="http://www.legislation.gov.uk/id/uksi/1993/2734">S.I. 1993/2734</ref>
,
<ref eId="c00085" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/2734/article/2">art. 2</ref>
,Sch.)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14763701" marker="C12">
<p>
Act extended (31.1.1994) by
<ref eId="c00086" href="http://www.legislation.gov.uk/id/uksi/1993/3050">S.I. 1993/3050</ref>
,
<ref eId="c00087" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/3050/regulation/22/2">reg. 22(2)</ref>
.
</p>
<p>
Act restricted (1.11.1994) by
<ref eId="c00088" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00089" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/18/1/8">s. 18(1)(8)</ref>
(with
<ref eId="c00090" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref eId="c00091" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00092" class="subref" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2">art. 2</ref>
,
<ref eId="c00093" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule">Sch.</ref>
(with
<ref eId="c00094" class="subref" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3">art. 4(3)</ref>
)
</p>
<p>
Act extended (3.2.1995) by
<ref eId="c00095" href="http://www.legislation.gov.uk/id/ukpga/1994/37">1994 c. 37</ref>
,
<ref eId="c00096" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/18/5/c">s. 18(5)(c)</ref>
</p>
<p>
Act extended (3.2.1995) by
<ref eId="c00097" href="http://www.legislation.gov.uk/id/ukpga/1994/37">1994 c. 37</ref>
,
<ref eId="c00098" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/60/4/5">ss. 60(4)(5)</ref>
,
<ref eId="c00099" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/69/2">69(2)</ref>
</p>
<p>
Act construed (3.5.1994) with Pt. I, Chapter III of
<ref eId="c00100" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
by
<ref eId="c00101" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00102" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/4">s. 20(4)</ref>
</p>
<p>
Act applied (with modifications) (3.5.1994) by
<ref eId="c00103" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00104" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/40">s. 40</ref>
,
<ref eId="c00105" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
</p>
<p>
Act extended (E.W.) (3.2.1995) by
<ref eId="c00106" href="http://www.legislation.gov.uk/id/ukpga/1994/37">1994 c. 37</ref>
,
<ref eId="c00107" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/60/4/5">ss. 60(4)(5)</ref>
,
<ref eId="c00108" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/37/section/69/2">69(2)</ref>
</p>
<p>
Act extended (1.4.1996) by
<ref eId="c00109" href="http://www.legislation.gov.uk/id/ukpga/1995/39">1995 c. 39</ref>
,
<ref eId="c00110" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/39/section/34/3">ss. 34(3)</ref>
,
<ref eId="c00111" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/39/section/53/2">53(2)</ref>
</p>
<p>
Act extended (25.8.1996) by
<ref eId="c00112" href="http://www.legislation.gov.uk/id/nisi/1996/1299">S.I. 1996/1299 (N.I. 9)</ref>
,
<ref eId="c00113" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1996/1299/section/1/2">ss. 1(2)</ref>
,
<ref eId="c00114" class="subref" href="http://www.legislation.gov.uk/id/nisi/1996/1299/section/55/4">55(4)</ref>
</p>
<p>
Act restricted (27.2.1997) by
<ref eId="c00115" href="http://www.legislation.gov.uk/id/ukpga/1997/7">1997 c. 7</ref>
,
<ref eId="c00116" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/4/1">s. 4(1)</ref>
,
<ref eId="c00117" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/7/schedule/paragraph/7">Sch. para. 7</ref>
(with
<ref eId="c00118" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/11/2">s. 11(2)</ref>
)
</p>
<p>
Act construed (19.3.1997) with the gaming duty provisions of
<ref eId="c00119" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
by
<ref eId="c00120" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00121" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15/2/4">s. 15(2)(4)</ref>
</p>
<p>
Act modified (E.W.N.I.) (1.3.1999) by
<ref eId="c00122" href="http://www.legislation.gov.uk/id/ukpga/1998/33">1998 c. 33</ref>
,
<ref eId="c00123" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/33/section/21/4/5/7">s. 21(4)(5)(7)</ref>
(with
<ref eId="c00124" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/33/section/28">s. 28</ref>
);
<ref eId="c00125" href="http://www.legislation.gov.uk/id/uksi/1999/448">S.I. 1999/448</ref>
,
<ref eId="c00126" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/448/article/2">art. 2</ref>
</p>
<p>
Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by
<ref eId="c00127" href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
,
<ref eId="c00128" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/1/4">s. 1(4)</ref>
(as substituted by
<ref eId="c00129" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c00130" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/10/1/2">s. 10(1)(2)</ref>
)
</p>
<p>
Act extended (14.12.2001) by
<ref eId="c00131" href="http://www.legislation.gov.uk/id/ukpga/1974/6">1974 c. 6</ref>
,
<ref eId="c00132" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1974/6/section/1B/4">s. 1B(4)</ref>
(as inserted (14.12.2001) by
<ref eId="c00133" href="http://www.legislation.gov.uk/id/ukpga/2001/24">2001 c. 24</ref>
,
<ref eId="c00134" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/45">ss. 45</ref>
,
<ref eId="c00135" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a">127(2)(a)</ref>
)
</p>
<p>
Act extended (14.12.2001) by
<ref eId="c00136" href="http://www.legislation.gov.uk/id/ukpga/1996/6">1996 c. 6</ref>
,
<ref eId="c00137" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/6/section/30A/4">s. 30A(4)</ref>
(as inserted (14.12.2001) by
<ref eId="c00138" href="http://www.legislation.gov.uk/id/ukpga/2001/24">2001 c. 24</ref>
,
<ref eId="c00139" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/46">ss. 46</ref>
,
<ref eId="c00140" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a">127(2)(a)</ref>
)
</p>
<p>
Act extended (14.12.2001) by
<ref eId="c00141" href="http://www.legislation.gov.uk/id/ukpga/2001/24">2001 c. 24</ref>
,
<ref eId="c00142" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/53/4">ss. 53(4)</ref>
,
<ref eId="c00143" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/127/2/a">127(2)(a)</ref>
(with
<ref eId="c00144" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/24/section/53/5/7">s. 53(5)(7)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-8a19a46737b472904e665c2989c45bba" marker="C13">
<p>
Act extended (24.2.2003) by
<ref eId="cpw8msu62-00007" href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref eId="cpw8msu62-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/451/4">ss. 451(4)</ref>
,
<ref eId="cpw8msu62-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">458(1)(3)</ref>
;
<ref eId="cpw8msu62-00011" href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref eId="cpw8msu62-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref eId="cpw8msu62-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref eId="cpw8msu62-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
,
<ref eId="cpw8msu62-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref eId="cpw8msu62-00016" href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
, art. 14)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-64479fe2b22b2d5a86984d9f92bd5d3a" marker="C14">
<p>
Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by
<ref eId="c0quxydy3-00010" href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref eId="c0quxydy3-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1">Sch. 1</ref>
;
<ref eId="c0quxydy3-00012" href="http://www.legislation.gov.uk/id/uksi/2006/201">S.I. 2006/201</ref>
,
<ref eId="c0quxydy3-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/201/article/2">art. 2</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-bf4123dbd72c19ea7ecfa730f7e21fc0" marker="C15">
<p>
Act modified (1.8.2004) by
<ref eId="cpwca97t2-00007" href="http://www.legislation.gov.uk/id/uksi/2004/1740">The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740)</ref>
,
<ref eId="cpwca97t2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1740/regulation/16/5">reg. 16(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9834005c4e20d778087e5aa2f274d386" marker="C16">
<p>
Act applied (15.2.2008) by
<ref eId="c110bw7f3-00017" href="http://www.legislation.gov.uk/id/uksi/2008/41">The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41)</ref>
,
<ref eId="c110bw7f3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/13/3">reg. 13(3)</ref>
(with
<ref eId="c110bw7f3-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
</notes>
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<p>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</p>
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