
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 157


Timeline of Changes
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.
Version Superseded: 01/04/2010
Status:
Point in time view as at 28/07/2000. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Customs and Excise Management Act 1979, Section 157.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
157 Bonds and security.U.K.
(1)Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security [(or further security) by bond, guarantee] or otherwise for the observance of any condition in connection with customs or excise.
[(1A)For the purposes of this section “condition in connection with excise” includes a condition in connection with excise duty charged, under the law of a member State other than the United Kingdom, on—
(a)manufactured tobacco,
(b)alcohol or alcoholic beverages, or
(c)mineral oils.
The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive 92/12/EEC.]
(2)Any bond [, guarantee or other security] taken for the purposes of any assigned matter—
(a)shall be taken [either on behalf of Her Majesty or on behalf of Her Majesty and the tax authorities of each member State other than the United Kingdom]; and
(b)shall be valid notwithstanding that it is entered into by a person under full age; and
(c)may be cancelled at any time by or by order of the Commissioners.
[In this subsection “assigned matter” includes any excise duty charged as mentioned in subsection (1A) above.]
Back to top