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Changes over time for: Section 157
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Version Superseded: 31/12/2020
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Point in time view as at 26/09/2014. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 157 is up to date with all changes known to be in force on or before 12 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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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)[energy products] .
The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive [2008/118/EC] .]
(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.]
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