C4C6C5Part I Customs and Excise

Annotations:
Modifications etc. (not altering text)
C4

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

C1C2C3C9C8C6C5C4C7Chapter II Appeals and Penalties

Annotations:
Modifications etc. (not altering text)
C1

Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5

C9

Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

Supplemental provisions

I117C9C8C6C5C4C7 Interpretation.

1

Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.

2

In this Chapter—

  • “appeal tribunal” shall be construed in accordance with section 7(3) above;

  • “conduct” includes any act, omission or statement;

  • “contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;

  • F4...

  • F2“HMRC” means Her Majesty’s Revenue and Customs;

  • “the Management Act” means the M1Customs and Excise Management Act 1979;

  • “relevant duty” F5means any customs duty or agricultural levy of the F3European Union or any duty of excise; and

  • “subordinate legislation” has the same meaning as in the M2Interpretation Act 1978.

3

For the purposes of this Chapter a contravention consisting in a failure to do something at or before a particular time shall be taken to continue after that time until the thing is done, and references in this Chapter to the remedying of such a contravention shall be construed accordingly.

4

References in this Chapter to a duty of excise do not include references to F1vehicle excise duty.