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Customs and Excise Duties (General Reliefs) Act 1979
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Changes over time for: Section 4
Version Superseded: 31/12/2020
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- 01/02/1991- Amendment
- 13/09/2018- Amendment
- 13/09/2018
Point in time - 31/12/2020- Amendment
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4 Administration of reliefs under section 1 and administration or implementation of similar Community reliefs.U.K.
[F1(1)The Secretary of State may by order make provision for the administration of any relief under section 1 above or for the implementation or administration of any like relief provided for by any Community instrument.
(2)An order under this section may in particular—
(a)impose or authorise the imposition of conditions for securing that goods relieved from duty as being imported for a particular purpose are used for that purpose or such other conditions as appear expedient to secure the object or prevent abuse of the relief;
(b)where the relief is limited to a quota of imported goods, provide for determining the allocation of the quota or for enabling it to be determined by the issue of certificates or licences or otherwise;
(c)confer on a government department or any other authority or person functions in connection with the administration of the relief or the enforcement of any condition of relief;
(d)authorise any government department having any such functions to make payments (whether for remuneration or for expenses) to persons advising the department or otherwise acting in the administration of the relief;
(e)require the payment of fees by persons applying for the relief or applying for the registration of any person or premises in connection with the relief;
(f)authorise articles for which relief is claimed to be sold or otherwise disposed of if the relief is not allowed and duty is not paid.
(3)Any expenses incurred by a government department by virtue of any order under this section shall be defrayed out of money provided by Parliament, and any fees received by a government department by virtue of any such order shall be paid into the Consolidated Fund.]
Subordinate Legislation Made
P1S. 4: for exercises of this power before 1.2.1991 see Index to Government Orders.
P2S. 4: ss. 1 and 4 power exercised (31.12.1991) by S.I.1991/2925.
Textual Amendments
F1S. 4 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 122
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