http://www.legislation.gov.uk/ukpga/1979/2/section/157/2014-09-26Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2014-09-26 Part XII General and Miscellaneous General powers, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Bonds and security.1571Without 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.1AFor 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—amanufactured tobacco,balcohol or alcoholic beverages, orc energy products .The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive 2008/118/EC .2Any bond , guarantee or other security taken for the purposes of any assigned matter—ashall 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; andbshall be valid notwithstanding that it is entered into by a person under full age; andcmay 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.Words in s. 157(1) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(2)S. 157(1A) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(3)Words in s. 157(2) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(4)Words in s. 157(2)(a) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(5)Words in s. 157(2) added (28.7.2000) by 2000 c. 17, s. 27(1)(6)Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)Words in s. 157(1A) substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 3(a)Words in s. 157(1A) substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 3(b)
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Part XII
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<Title> General and Miscellaneous</Title>
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General powers,
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<Title> Bonds and security.</Title>
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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
<Addition ChangeId="d29p13359" CommentaryRef="c14781301">(or further security) by bond, guarantee</Addition>
or otherwise for the observance of any condition in connection with customs or excise.
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<Addition ChangeId="d29p13363" CommentaryRef="c14781311">For the purposes of this section “</Addition>
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<Addition ChangeId="d29p13363" CommentaryRef="c14781311">” includes a condition in connection with excise duty charged, under the law of a member State other than the United Kingdom, on—</Addition>
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<Text>
<Addition ChangeId="d29p13363" CommentaryRef="c14781311">manufactured tobacco,</Addition>
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<Text>
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<Text>
<Addition ChangeId="d29p13363" CommentaryRef="c14781311">
<Substitution ChangeId="key-aeba16faa0a7f0d95d7c3b12263cd9b4-1531336220509" CommentaryRef="key-aeba16faa0a7f0d95d7c3b12263cd9b4">energy products</Substitution>
</Addition>
<Addition ChangeId="d29p13363" CommentaryRef="c14781311"> .</Addition>
</Text>
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<Text>
<Addition ChangeId="d29p13363" CommentaryRef="c14781311">The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive </Addition>
<Citation URI="http://www.legislation.gov.uk/european/directive/1992/0012" id="c00017" Class="EuropeanEconomicCommunityDirective" Year="1992" Number="12">
<Addition ChangeId="d29p13363" CommentaryRef="c14781311">
<Substitution ChangeId="key-9e63d478f6c0b5317658f96bbfb027e4-1531336289879" CommentaryRef="key-9e63d478f6c0b5317658f96bbfb027e4">2008/118/</Substitution>
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<Substitution ChangeId="key-9e63d478f6c0b5317658f96bbfb027e4-1531336289879" CommentaryRef="key-9e63d478f6c0b5317658f96bbfb027e4">EC</Substitution>
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<Addition ChangeId="d29p13363" CommentaryRef="c14781311">.</Addition>
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<Pnumber>2</Pnumber>
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<Text>
Any bond
<Addition ChangeId="d29p13401" CommentaryRef="c14781321">, guarantee or other security</Addition>
taken for the purposes of any assigned matter—
</Text>
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<Text>
shall be taken
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; and
</Text>
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<Text>shall be valid notwithstanding that it is entered into by a person under full age; and</Text>
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<Text>may be cancelled at any time by or by order of the Commissioners.</Text>
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<Addition ChangeId="d29p13427" CommentaryRef="c14781341">In this subsection “</Addition>
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<Addition ChangeId="d29p13427" CommentaryRef="c14781341">” includes any excise duty charged as mentioned in subsection (1A) above.</Addition>
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</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14781301" Type="F">
<Para>
<Text>
Words in s. 157(1) substituted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03813" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03814" CitationRef="c03813" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/2" Operative="true" SectionRef="section-27-1-2">s. 27(1)(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781311" Type="F">
<Para>
<Text>
S. 157(1A) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03816" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03817" CitationRef="c03816" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/3" Operative="true" SectionRef="section-27-1-3">s. 27(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781321" Type="F">
<Para>
<Text>
Words in s. 157(2) inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03819" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03820" CitationRef="c03819" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/4" Operative="true" SectionRef="section-27-1-4">s. 27(1)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781331" Type="F">
<Para>
<Text>
Words in s. 157(2)(a) substituted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03822" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03823" CitationRef="c03822" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/5" Operative="true" SectionRef="section-27-1-5">s. 27(1)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781341" Type="F">
<Para>
<Text>
Words in s. 157(2) added (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03825" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03826" CitationRef="c03825" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/27/1/6" Operative="true" SectionRef="section-27-1-6">s. 27(1)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781291" Type="C">
<Para>
<Text>
<CitationSubRef id="c04064" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" SectionRef="part-XII">Pt. XII</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04065" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef id="c04066" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" CitationRef="c04065" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-aeba16faa0a7f0d95d7c3b12263cd9b4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c13t7m8r3-00006" SectionRef="section-157-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/1A">s. 157(1A)</CitationSubRef>
substituted (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/593" id="c13t7m8r3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="593" Title="The Excise Goods (Holding, Movement and Duty Point) Regulations 2010">The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)</Citation>
,
<CitationSubRef id="c13t7m8r3-00008" CitationRef="c13t7m8r3-00007" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef id="c13t7m8r3-00009" CitationRef="c13t7m8r3-00007" SectionRef="schedule-2-paragraph-3-a" URI="http://www.legislation.gov.uk/id/uksi/2010/593/schedule/2/paragraph/3/a" Operative="true">Sch. 2 para. 3(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9e63d478f6c0b5317658f96bbfb027e4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c13t7m8r3-00015" SectionRef="section-157-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/157/1A">s. 157(1A)</CitationSubRef>
substituted (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/593" id="c13t7m8r3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="593" Title="The Excise Goods (Holding, Movement and Duty Point) Regulations 2010">The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)</Citation>
,
<CitationSubRef id="c13t7m8r3-00017" CitationRef="c13t7m8r3-00016" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef id="c13t7m8r3-00018" CitationRef="c13t7m8r3-00016" SectionRef="schedule-2-paragraph-3-b" URI="http://www.legislation.gov.uk/id/uksi/2010/593/schedule/2/paragraph/3/b" Operative="true">Sch. 2 para. 3(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>