http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13Customs 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 Participation2018-08-13 Part XII General and Miscellaneous General offences Offence of handling goods subject to unpaid excise duty.170A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 170A applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)S. 170A applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 3, Sch.S. 170A omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(b); S.I. 2009/511, art. 2 (with art. 4)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/2018-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2" NumberOfProvisions="294" RestrictEndDate="2018-08-14" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2018-08-13" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2018-08-13</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2018-08-13" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2018-08-13" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2018-08-13" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2018-08-13" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2018-08-13" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1993-06-01" title="1993-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1995-01-01" title="1995-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2003-11-24" title="2003-11-24"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2010-04-01" title="2010-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170A" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2018-08-13" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2018-08-13" title="Provision; Section 170"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170/2018-08-13" title="Provision; Section 170"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/2018-08-13" title="Provision; Section 170B"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/170B/2018-08-13" title="Provision; Section 170B"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingProvisions="s. 110(2)" Modified="2024-04-22T10:25:03Z" AffectedYear="1979" RequiresApplied="true" Type="inserted" Row="136" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedProvisions="s. 95(1A)(1B)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingNumber="30" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2023">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="2" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedProvisions="s. 160(2A)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingNumber="30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" RequiresApplied="true" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" Row="629" Type="inserted" Modified="2024-04-22T10:25:03Z" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingYear="2023" AffectingProvisions="Sch. 13 para. 26(3)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="2" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." Row="660" Modified="2023-11-24T11:22:35Z" AffectingProvisions="reg. 2(3)(f)" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Type="inserted" AffectedProvisions="s. 119(7)" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedYear="1979" AffectingYear="2022" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="109">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="294"/>
<ukm:BodyParagraphs Value="232"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/2018-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="232" RestrictExtent="E+W+S+N.I." RestrictStartDate="2018-08-13">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/2018-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" NumberOfProvisions="28" RestrictEndDate="2018-08-14" id="part-XII" RestrictStartDate="2018-08-13" RestrictExtent="E+W+S+N.I.">
<Number>
<CommentaryRef Ref="c14781291"/>
Part XII
</Number>
<Title> General and Miscellaneous</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2018-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII/crossheading/general-offences" NumberOfProvisions="7" RestrictEndDate="2018-08-14" id="part-XII-crossheading-general-offences" RestrictStartDate="2018-08-13" RestrictExtent="E+W+S+N.I.">
<Title> General offences</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01">
<Title> Offence of handling goods subject to unpaid excise duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2018-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A" id="section-170A">
<Pnumber>
<CommentaryRef Ref="key-f12e8a8af2120143bcd7be3a1c34989e"/>
<CommentaryRef Ref="key-b400a2f279c3ae74ba3db2190f9d5b57"/>
<CommentaryRef Ref="c14782001"/>
170A
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14782001" Type="C">
<Para>
<Text>
S. 170A applied (with modifications) (17.3.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/426" id="c03987" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="426">S.I. 2000/426</Citation>
,
<CitationSubRef id="c03988" CitationRef="c03987" URI="http://www.legislation.gov.uk/id/uksi/2000/426/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c03989" CitationRef="c03987" URI="http://www.legislation.gov.uk/id/uksi/2000/426/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781291" Type="C">
<Para>
<Text>
Pt. XII 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" CitationRef="c04065" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b400a2f279c3ae74ba3db2190f9d5b57" Type="C">
<Para>
<Text>
S. 170A applied (with modifications) (24.11.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2758" id="cpw976ip2-00008" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2758" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</Citation>
,
<CitationSubRef id="cpw976ip2-00009" CitationRef="cpw976ip2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cpw976ip2-00010" CitationRef="cpw976ip2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/3" SectionRef="article-3">3</CitationSubRef>
,
<CitationSubRef id="cpw976ip2-00011" CitationRef="cpw976ip2-00008" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f12e8a8af2120143bcd7be3a1c34989e" Type="F">
<Para>
<Text>
S. 170A omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c13tcc4b3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="c13tcc4b3-00006" CitationRef="c13tcc4b3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/123/2" SectionRef="section-123-2">s. 123(2)</CitationSubRef>
,
<CitationSubRef id="c13tcc4b3-00007" CitationRef="c13tcc4b3-00005" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/25/b" SectionRef="schedule-41-paragraph-25-b" Operative="true">Sch. 41 para. 25(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/511" id="c13tcc4b3-00008" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="511" Title="The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009">S.I. 2009/511</Citation>
,
<CitationSubRef id="c13tcc4b3-00009" CitationRef="c13tcc4b3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/2" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef id="c13tcc4b3-00010" CitationRef="c13tcc4b3-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/4" SectionRef="article-4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>