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Customs and Excise Management Act 1979
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Customs and Excise Management Act 1979, Section 114 is up to date with all changes known to be in force on or before 14 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- s. 95(1A)(1B) inserted by 2023 c. 30 s. 110(2)
- s. 119(7) inserted by S.I. 2022/109 reg. 2(3)(f) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
- s. 160(2A) inserted by 2023 c. 30 Sch. 13 para. 26(3)
114 Power to prohibit use of certain substances in exciseable goods.U.K.
(1)If it appears to the satisfaction of the Commissioners that any substance [F1, product or liquid] is used, or is capable of being used, in the manufacture or preparation for sale of any goods chargeable, as goods manufactured or produced in the United Kingdom, with a duty of excise, and that that substance [F1, product or liquid] is of a noxious or detrimental nature or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, the Commissioners may by regulations prohibit the use of that substance [F1, product or liquid] in the manufacture or preparation for sale of any goods specified in the regulations.
(2)If while any such regulations are in force any person knowingly uses a substance [F2, product or liquid] thereby prohibited in the manufacture or preparation for sale of any goods specified in the regulations [F3his use of that substance [F2, product or liquid] in that manner shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); but section 10 of that Act (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of this subsection.]
(3)Any substance [F4, product or liquid] the use of which is for the time being prohibited by any such regulations found in the possession of any person licensed for the manufacture or sale of any goods specified in the regulations, and any goods in the manufacture or preparation of which any [F5substance, product or liquid] has been used contrary to any such prohibition, shall be liable to forfeiture.
Textual Amendments
F1Words in s. 114(1) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
F2Words in s. 114(2) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
F3Words in s. 114(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. 1 para. 9 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))
F4Words in s. 114(3) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(3)(a); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
F5Words in s. 114(3) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(3)(b); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
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