- Latest available (Revised)
- Point in Time (17/07/2013)
- Original (As enacted)
Point in time view as at 17/07/2013.
Customs and Excise Management Act 1979, Section 143 is up to date with all changes known to be in force on or before 30 July 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[F1(1)This section applies where—
(a)any ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, and
(b)in the opinion of the Commissioners, a responsible officer of the ship is implicated either by the officer's own act, or by neglect, in that offence.]
(2)For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.
(3)[F2The Commissioners] may take proceedings in accordance with Schedule 3 to this Act, in like manner as they might but for section 142 above have taken proceedings for the condemnation of the ship if notice of claim had been given in respect thereof, for the condemnation of the ship in such sum not exceeding [F3£10,000] as the court may see fit.
(4)[F4The] Commissioners may require such sum as they see fit, not exceeding [F5£10,000] , to be deposited with them to await F6... the decision of the court, and may detain the ship until that sum has been so deposited.
(5)No claim shall lie against the Commissioners for damages in respect of the payment of any deposit or the detention of any ship under this section.
(6)For the purposes of this section—
(a)“responsible officer”, in relation to any ship, means [F7a person who is, or is acting as,] the master, a mate [F8, an engineer or the bosun] of the ship and, in the case of a ship carrying a passenger certificate, the purser or chief steward F9...;
(b)without prejudice to any other grounds upon which a responsible officer of any ship may be held to be implicated by neglect, he may be so held if goods not owned to by any member of the crew are discovered in a place under that officer’s supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or subsequently.
[F10(7)If the Treasury consider that there has been a change in the value of money since the Finance Act 2013 was passed or, as the case may be, since the last occasion when the power conferred by this subsection was exercised, they may by order substitute for the sum for the time being specified in subsections (3) and (4) such other sum as appears to them to be justified by the change.
(8)An order under subsection (7) may not vary the penalty for any conduct occurring before the coming into force of the order.
(9)An order under subsection (7) must be made by statutory instrument.
(10)A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of either House of Parliament.]
Textual Amendments
F1S. 143(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(2)
F2Words in s. 143(3) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(3)(a)
F3Word in s. 143(3) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(3)(b)
F4Word in s. 143(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(4)(a)
F5Word in s. 143(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(4)(b)
F6Words in s. 143(4) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 227(4)(c)
F7Words in s. 143(6)(a) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(5)(a)
F8Words in s. 143(6)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(5)(b)
F9Words in s. 143(6)(a) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 227(5)(b)
F10S. 143(7)-(10) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 227(6)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: