Modifications etc. (not altering text)
C1Sch. 3 extended by S.I. 1987/1521, reg. 3(2); 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)
C2Sch. 3 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)
C3Sch. 3 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)
C4Sch. 3 extended (01.01.1992) by S.I. 1991/2724, reg. 10(1)
Sch. 3 extended (01.01.1992) by S.I. 1991/2725, reg. 6(1)
C5Sch. 3 extended (01.01.1992) by S.I. 1991/2727, reg. 7(1)
C6Sch. 3 applied (23.6.1993) by S.I. 1993/1353, reg. 4(1)
Sch. 3 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)
3U.K.Any person claiming that any thing seized as liable to forfeiture is not so liable shall, within one month of the date of the notice of seizure or, where no such notice has been served on him, within one month of the date of the seizure, give notice of his claim in writing to the Commissioners at any office of customs and excise.
4(1)Any notice under paragraph 3 above shall specify the name and address of the claimant and, in the case of a claimant who is outside the United Kingdom [F1and the Isle of Man], shall specify the name and address of a solicitor in the United Kingdom who is authorised to accept service of process and to act on behalf of the claimant.U.K.
(2)Service of process upon a solicitor so specified shall be deemed to be proper service upon the claimant.
Textual Amendments
F1Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 24
Modifications etc. (not altering text)
C7Sch. 3 para. 4(1)(2) amended (E.W.) (01.01.1992) by S.I. 1991/2684, arts. 2, 4, Sch.1