Customs and Excise Management Act 1979

Miscellaneous U.K.

172 Regulations. U.K.

(1) Any power to make regulations under this Act shall be exercisable by statutory instrument.

(2) Subject to subsection (3) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(3) A statutory instrument containing regulations made under section 120 above shall be subject to annulment in pursuance of a resolution of the House of Commons.

173 Directions. U.K.

Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.

174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 U.K.

Textual Amendments

F1 S. 174 repealed by Isle of Man Act 1979 (c. 58), Sch. 2

175 Scotland—special provisions. U.K.

(1) In the application of this Act to Scotland—

(a) any reference to costs shall be construed as a reference to expenses;

(b) any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;

(c) any reference to a plaintiff shall be construed as a reference to a pursuer;

(d) any reference to a magistrates’ court shall be construed as a reference to the sheriff court.

(2)F2

Textual Amendments

F2 S. 175(2) repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2), s. 28(2), Sch. 3

176 Game licences. S.R. & O. 1908/844. E+W

(1) Subject to the following provisions of this section, and save as expressly provided in section 102 above, the provisions of this Act relating to excise shall not apply in relation to the excise duties on licences to kill game and on licences to deal in game (which, by virtue of the Order in Council made under section 6 of the M1 Finance Act 1908, are leviable by local authorities).

(2) The Treasury may by order provide that, subject to such modifications, if any, as may be specified in the order, any provision of this Act so specified which confers or imposes powers, duties or liabilities with respect to excise duties and to the issue and cancellation of excise licences on which those duties are imposed and to other matters relating to excise duties and licences shall have effect in relation to a local authority and their officers with respect to the duties and licences referred to in subsection (1) above as they have effect in relation to the Commissioners and officers with respect to other excise duties and licences; and those provisions and, subject as aforesaid, any provisions relating to punishments and penalties in connection therewith shall have effect accordingly.

(3) Any order under this section shall be made by statutory instrument and may amend the Order in Council made under section 6 of the Finance Act 1908.

(4) Notwithstanding anything in section 145 above as applied under subsection (2) above, a local authority may authorise the bringing by any constable of proceedings, or any particular proceedings, for an offence under this or any other Act relating to the duties referred to in subsection (1) above.

(5) A document purporting to be a copy of a resolution authorising the bringing of proceedings in accordance with subsection (4) above and to be signed by an officer of the local authority shall be evidence, until the contrary is shown, that the bringing of the proceedings was duly authorised.

(6) This section extends to England and Wales only.

Marginal Citations

M1 1908 c. 16.

177 Consequential amendments, repeals and saving and transitional provisions. U.K.

(1) The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.

(2)

F3 (3) The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

(4) The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.

(5) The provisions of Schedules 4, 5 and 7 to this Act shall not be taken as prejudicing the operation of sections 15 to 17 of the M2 Interpretation Act 1978 (which relate to the effect of repeals).

Textual Amendments

F3 S. 177(2) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III

Modifications etc. (not altering text)

C1 The text of s. 177(1)(3) 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

M2 1978 c. 30.

178 Citation and commencement. U.K.

(1) This Act may be cited as the Customs and Excise Management Act 1979.

(2) This Act, the M3 Customs and Excise Duties (General Reliefs) Act 1979, the M4 Alcoholic Liquor Duties Act 1979, the M5 Hydrocarbon Oil Duties Act 1979 F4 and the M6 Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.

(3) This Act shall come into operation on 1st April 1979.

Textual Amendments

F4 Words in s. 178(2) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.

Marginal Citations

M3 1979 c. 3.

M4 1979 c. 4.

M5 1979 c. 5.

M6 1979 c. 7.