Part I U.K. Preliminary

1 Interpretation. U.K.

(1) In this Act, unless the context otherwise requires—

• “aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;

• F1 . . .

• “approved wharf ” has the meaning given by [F2 section 20A] below;

• “armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, F3 . . . or embodied;

• [F4 “assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty [F5 , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 [F6 or the Government of Wales Act 2006];]]

• “boarding station ” means a boarding station for the time being appointed under section 19 below;

• “boundary ” means the land boundary of Northern Ireland;

• “British ship ” means a British ship within the meaning of the [F7 Merchant Shipping Act 1995]

• “claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

• “coasting ship ” has the meaning given by section 69 below;

• “commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

• [F8 “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs]

• “Community transit goods ”—

(a) in relation to imported goods, means—

(i) goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or

(ii) goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;

(b) in relation to goods for exportation, means—

(i) goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or

(ii) goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport [F9 and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom];

• “container ” includes any bundle or package and any [F10 baggage,] box, cask or other receptacle whatsoever;

• “the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;

• “the Customs and Excise Acts 1979 ” means—

  • this Act,

  • the M1 Customs and Excise Duties (General Reliefs) Act 1979,

  • the M2 Alcoholic Liquor Duties Act 1979,

  • the M3 Hydrocarbon Oil Duties Act 1979,

  • F11 . . . and

  • the M4 Tobacco Products Duty Act 1979;

• F12 . . .

• “customs and excise airport ” has the meaning given by section 21(7) below;

• “customs and excise station ” has the meaning given by section 26 below;

• [F13 “designation order ” has the meaning given by section 100A(5);]

• “drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;

• “dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;

• “dutiable or restricted goods ” has the meaning given by section 52 below;

• “examination station ” has the meaning given by [F14 section 22A] below;

• [F15 “excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;]

• “excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;

• “excise warehouse ” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;

• “exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

• [F16 “free zone ” has the meaning given by section 100A(2);

• [F17 “free zone goods ” are goods which are within a free zone;]

• F18 . . .]

• “goods ” includes stores and [F19 containers];

• “holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the M5 Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

• “hovercraft ” means a hovercraft within the meaning of the M6 Hovercraft Act 1968;

• “importer ”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;

• “justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

• “land ” and “landing ”, in relation to aircraft, include alighting on water;

• “law officer of the Crown ” means the Attorney General or [F20 for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857] or in Northern Ireland the Attorney General for Northern Ireland;

• “licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

• “master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

• “night ” means the period between 11 pm and 5 am;

• [F22 “nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);]

• “occupier ”, in relation to any bonded premises, [F23 includes any] person who has given security to the Crown in respect of those premises;

• “officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;

• “owner ”, in relation to an aircraft, includes the operator of the aircraft;

• “owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;

• [F24 “perfect entry ” means an entry made in accordance with [F25 regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] or warehousing regulations, as the case may require;]

• “pipe-line ” has the meaning given by section 65 of the M7 Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);

• “port ” means a port appointed by the Commissioners under section 19 below;

• “prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;

• “prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;

• “prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

• “proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;

• “proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;

• “Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;

• [F26 “ registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;

• “registered excise dealers and shippers regulations ” means regulations under section 100G below;]

• [F27 “representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;]

• “the revenue trade provisions of the customs and excise Acts ” means—

  (a)

  the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;

  (b)

  the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; F28 . . .

  (c)

  the provisions of the M8 Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) [F29 ; F30 . . .

  (d)

  the provisions of Chapter II of Part I of the Finance Act 1993;]

  (e)

  [F31 the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;]

  (f)

  [F32 the provisions of Part 1 of Schedule 24 to the Finance Act 2012;]

  (g)

  [F33 the provisions of Part 3 of the Finance Act 2014;]

• “revenue trader ” means

  (a)

  F34 any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [F35 or which consists of or includes—

  (i)

  the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); F36 . . .]

  (ia)

  F37 [the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; F38 . . .]

  (ib)

  [F39 being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

  (ic)

  the organisation, management or promotion of [F40 any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)]]

  (id)

  [F41 being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or]

  (ie)

  [F42 the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);]

  (ii)

  the financing or facilitation of any such transactions or activities [F43 as are mentioned in sub-paragraph (i) [F44 , (ia), (ib) [F45 , (ic) [F46 , (id) or (ie)]]] above],

  , whether or not that trade or business is an excise licence trade, [F47 ; and

  (b)

  any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

  and includes a registered club];

• “ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);

• “shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;

• “stores ” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

• “tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the [F48 Merchant Shipping Act 1995] or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

• “transit goods ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;

• “transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question [F49 or transhipment of those goods for use as stores];

• “transit shed ” has the meaning given by [F50 section 25A] below;

• [F51 “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;]

• [F52 “United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;]

• “vehicle ” includes a railway vehicle;

• [F53 “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).]

• “warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section [F54 and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below], be construed accordingly;

• “warehousing regulations ” means regulations under section 93 below.

(2) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Alcoholic Liquor Duties Act 1979

• “beer ”

• “brewer ” and “ [F55 registered brewer] ”

• “cider ”

• “compounder ”

• “distiller ”

• “distiller’s warehouse ”

• “dutiable alcoholic liquor ”

• “licensed ”, in relation to producers of wine or made-wine

• “made-wine ”

• “producer of made-wine ”

• “producer of wine ”

• “proof ”

• “rectifier ”

• “registered club ”

• “spirits ”

• [F56 “wholesaler ”]

• “wine ”

  Hydrocarbon Oil Duties Act 1979

• “rebate ”

• “refinery ”

  Tobacco Products Duty Act 1979

• “tobacco products ”

[F57 (4) Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

(a) the goods are to be sold by retail either—

(i) in the course of a relevant journey, or

(ii) for consumption on board;

and

(b) the goods are not treated as exported by virtue of regulations under section 12 of the M9 Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

(4A) For the purposes of subsection (4) above a relevant journey is any journey beginning in the United Kingdom and having an immediate destination outside the member States.

(4B) In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.]

(5) A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.

(6) In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.

(7) The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the [F58 European Union] , as if the revenue from duties so imposed remained part of the revenues of the Crown.

Textual Amendments

F1 Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.

F2 Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(a)

F3 S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)

F4 Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(a); S.I. 2005/1126, art. 2(2)(h)

F5 Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)

F6 Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)

F7 S. 1(1): words in definition of "British ship" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))

F8 Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(b); S.I. 2005/1126, art. 2(2)(h)

F9 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 2

F10 Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)

F11 Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. 2.

F12 In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)

F13 Definition inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1

F14 Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(b)

F15 Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3, Sch.

F16 Definitions inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1

F17 S. 1(1): definition of "free zone goods" substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6

F18 In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of S.I. 1991/2727, reg. 4(b)

F19 Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225

F20 S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. 1 para. 6; S.I. 1998/3178, art. 2(2), Sch. 4

F21 Definition repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 2

F22 Words in s. 1(1) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(2); S.I. 2009/3074, art. 2(q)

F23 Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).

F24 Definition repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1

F25 Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.

F26 Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)

F27 S. 1(1): definition of "representative" inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2

F28 Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. 1(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F29 S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F30 S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2

F31 S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(2)

F32 Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)

F33 Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)

F34 S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)

F35 Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)

F36 S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. 1(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F37 S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F38 S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2

F39 S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(3)

F40 Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)

F41 Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)

F42 Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)

F43 S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F44 S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(4)

F45 Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)

F46 Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)

F47 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)

F48 S. 1(1): words in definition of "tons register" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))

F49 Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)

F50 Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)

F51 Words in s. 1 added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 89

F52 Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)

F53 In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)

F54 Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).

F55 Words in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II

F56 Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)

F57 S. 1(4)(4A)(4B) substituted for s. 1(4) (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 1999 c. 16, s. 10(1)(2)

F58 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

Modifications etc. (not altering text)

C1 S. 1 amended by S.I. 1987/2114, reg. 2

C2 S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))

C3 S. 1 modified (30.10.2003) by Export Control Act 2002 (c. 28), ss. 11(4), 16(2) (with s. 16(7)); S.I. 2003/2629, art. 2(1)

C4 S. 1: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)

Marginal Citations

M1 1979 c. 3.

M2 1979 c. 4.

M3 1979 c. 5.

M4 1979 c. 7.

M5 1971 c. 80.

M6 1968 c. 59.

M7 1962 c. 58.

M8 1972 c. 25.

M9 1979 c.3.