http://www.legislation.gov.uk/id/ukpga/1979/2

http://www.legislation.gov.uk/ukpga/1979/2/section/170A/2023-12-14

Customs and Excise Management Act 1979

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.

1980-02-29

text

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Statute Law Database

2024-10-11

Expert Participation

2023-12-14

Customs and Excise Management Act 1979

s. 95(1A)

(1B)

Finance (No. 2) Act 2023

s. 110(2)

s. 120(2)

Customs and Excise Management Act 1979

s. 160(2A)

Finance (No. 2) Act 2023

Sch. 13

para. 26(3)

s. 120(2)

Customs and Excise Management Act 1979

s. 119(7)

The Customs (Amendment) (EU Exit) Regulations 2022

reg. 2(3)(f)

reg. 1

C2Part XII General and Miscellaneous

Annotations:

Modifications etc. (not altering text)

Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

General offences

F1 C3 C1170A Offence of handling goods subject to unpaid excise duty.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

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)

Modifications etc. (not altering text)

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 applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2

C2Part XII General and Miscellaneous

General offences

F1C3C1170A Offence of handling goods subject to unpaid excise duty.

F1 C3 C1170A Offence of handling goods subject to unpaid excise duty.