(1)This Act may be cited as the Customs and Excise Management Act 1979.
(2)This Act, the [1979 c. 3.] Customs and Excise Duties (General Reliefs) Act 1979, the [1979 c. 4.] Alcoholic Liquor Duties Act 1979, the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, the [1979 c. 6.] Matches and Mechanical Lighters Duties Act 1979 and the [1979 c. 7.] Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.
(3)This Act shall come into operation on 1st April 1979.