Part I Excise duties

Enforcement of duties

27 Security for customs and excise duties.

1

Section 157 of the M1Customs and Excise Management Act 1979 (bonds and security) is amended as follows.

2

In subsection (1) (power to require security), for “by bond" substitute “ (or further security) by bond, guarantee ”.

F13

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4

In subsection (2) (bonds for the purposes of assigned matters), after “Any bond" insert “ , guarantee or other security ”.

F35

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F26

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