Customs and Excise Management Act 1979

[F1166CRegulations under sections 166A: further provisionU.K.

(1)Regulations under section 166A may—

(a)confer a discretion;

(b)authorise fees to be charged in respect of the exercise of a function of the Commissioners, the Treasury or another public body;

(c)make provision for enforcement, including provision about civil sanctions;

(d)make provision for reviews or appeals in relation to decisions made in the exercise of a function of the Commissioners, the Treasury or another public body;

(e)make different provision for different cases or circumstances or for different areas;

(f)make supplementary, incidental, consequential, transitional, transitory or saving provision.

(2)Regulations under section 166A may provide for requirements of an administrative nature relating to—

(a)any requirement or condition imposed by the regulations, or

(b)any declaration or application for which provision is made by the regulations,

to be specified by a public notice.

(3)The requirements that may be specified by virtue of subsection (2) include—

(a)requirements about keeping records and other evidence;

(b)requirements about the submission of evidence;

(c)requirements about the form and content of anything that must or may be provided;

(d)requirements about the manner in which, and the time within which, any such thing is to be provided.

(4)Regulations under section 166A may not—

(a)impose or vary the amount of any duty or other form of taxation, or

(b)establish a public authority.

(5)Regulations under section 166A may not include—

(a)provision that would be within the legislative competence of the Scottish Parliament if it were included in an Act of that Parliament,

(b)provision that would be within the legislative competence of Senedd Cymru if it were included in an Act of Senedd Cymru, or

(c)provision that would be within the legislative competence of the Northern Ireland Assembly if it were included in an Act of that Assembly,

unless the provision is merely incidental to, or consequential on, provision that would be outside that legislative competence.

(6)A power to make regulations under section 166A may be exercised by modifying any enactment.

(7)In this section—

  • “enactment” has the same meaning as in the European Union (Future Relationship) Act 2020;

  • “modify” includes amend, repeal or revoke (and related expressions are to be read accordingly);

  • “public authority” means a public authority within the meaning of section 6 of the Human Rights Act 1998.]

Textual Amendments