Customs and Excise Management Act 1979

Type Public General Act
Publication 1979-02-22
Last updated 2026-03-18
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
237

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5

238

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5

239

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

244

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5

246

Words in s. 92(6) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 2(1) (with s. 19(3))

247

S. 92(8) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 2(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

248

S. 93: s. 93 power exercised (11.11.1991) by S.I. 1991/2564 S. 93: s. 93 power exercised (04.12.1991) by S.I. 1991/2726 S. 93: for previous exercise of this power, see Index to Government Orders

254

Words in s. 93(2)(ee) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 2(2)(b); S.I. 1992/3104, art. 2(1).

256

S. 93(2)(g)–(l) substituted for s. 93(2)(g) by Finance Act 1986 (c. 41, SIF 40:1), s. 5, Sch. 3 para. 4 (which para. (g) was inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. I para. 2(b), (para. 2(b) repealed by Finance Act 1986 (c.41, SIF 40:1), s. 114, Sch. 23 Pt. I) )

257
261
262

Words in s. 93(2A) substituted (9.12.1992) by virtue of Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 2(3)(b); S.I. 1992/3104, art. 2(1).

263
266

Words in s. 93(6) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 3 (with s. 19(3)); S.I. 1994/2679, art. 3, art. 4(3)

268

Words in s. 93(7)(b) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 2(7)(a)(b); S.I. 1992/3104, art. 2(1).

269

S. 94 restricted (1.6.1997) by 1994 c. 9, s. 12A (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2

272

S. 94(3)(a)(b) substituted for words in s. 94(3) (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(2): S.I. 1997/1305, art. 2

273

S. 94(3A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3; S.I. 1997/1305, art. 2

274

Words in s. 94(4) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4; S.I. 1997/1305, art. 2

275

S. 94(4A)-(4C) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(5); S.I. 1997/1305, art. 2

276

S. 94(5A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(6); S.I. 1997/1305, art. 2

277

S. 94(6) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 3; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

278

Words in s. 95(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 4; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

280

Words in s. 95(2)(b) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 3(7); S.I. 1997/1305, art. 2

281

S. 96 restricted (1.6.1997) by 1994 c. 9, ss. 12A, 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2

282

S. 96(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

283

S. 96(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2)) S. 96(1)(a) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

284

S. 96(2)(a)(b) substituted (1.6.1997) for words in s. 96(2) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(2); S.I. 1997/1305, art. 2

286

Words in s. 96(3) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 4(4); S.I. 1997/1305, art. 2

289

S. 96(6) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 5; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

291

S. 98(3)(3A) substituted for s. 98(3) by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 para. 4(b)

292

S. 98(3)(3A) applied with modifications (1.10.1999) by S.I. 1999/1278, reg. 10

293

S. 99 modified by S.I. 1986/260, regs. 5(ij), 18

294

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

295

Words in s. 100(2)(a)(b) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 3(a); S.I. 1992/3104, art. 2(1).

298

S. 100A power exercised by S.I.1991/1737 S. 100A power exercised by S.I.1991/1738 S. 100A power exercised by S.I.1991/1739 S. 100A power exercised by S.I.1991/1740 For previous exercises of this power, see Index to Government Orders

299

S. 100B repealed (1.1.1992) by S.I. 1991/2727, reg.3(1) (with saving in reg. 3(2)); S. 100B is expressed to be repealed (1.9.1994) by 1994 c. 23,ss. 100(2), 101(1), Sch. 15

300

S. 100C repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

301

S. 100D repealed (1.1.1992) by S.I. 1991/2727, reg. 3(1) (with saving in reg. 3(2))

302

S. 100E repealed (1.1.1992) by S.I. 1991/2727, reg.3(1) (with saving in reg. 3(2))

304

Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch. 4

305

Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch. 4

306

S. 100H(1)(f) repealed (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), ss. 1(5), 82, Sch. 1 para. 6(1)(a)(2), Sch. 18 Pt. I Note 1; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

307

Words in s. 100H(1)(g) substituted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 6(1)(b)(2); S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

308

S. 100H(1)(h) substituted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 6(1)(c)(2); S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.

310

S. 100H(1)(p) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 2

311

Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch. 4

312

Words in s. 100J substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 4 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

313

Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch.4

317

Words in s. 101(4) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 5(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

318

S. 102 excluded (1.5.1995) by 1994 c. 22, s. 19A (as inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(1)(4) (with Sch. 8 paras. 55(2), 57(1))

320

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

321

By Finance Act 1987 (c. 16, SIF 40:1), s. 2(6), Sch. 1 Pt. III para. 20 it is provided that s. 102 as it applies in relation to licences granted under the Vehicles (Excise) Act 1971 has effect with the insertion of s. 102(3)(aa)

322

Words in s. 102(3)(aa) substituted (1.9.1994) by 1994 c. 22, ss. 9(4), 63, Sch. 3 para. 15 (with s. 57(4))

325

Words in s. 107(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 6(1) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

326

Words in s. 107(3) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 6(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

327

Words in s. 108(4) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 7 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

328

Words in s. 111(1) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 8(1) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

329

S. 111(2) repealed (1.1.1995) by ss. 9(9), 258, Sch. 4 Pt. I para. 8(2), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

332

Words in s. 113(4) repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

333

Words in s. 114(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. 1 para. 9 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

334

Words in s. 115(4) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 10(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

335

S. 115(5) inserted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 10(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

336

S. 116 modified (19.3.1997) by 1997 c. 16, ss. 12(6)(b), 15

337

Words in s. 116(3) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 11 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

338

S. 116A repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

339

S. 117 amended (1.1.1995) by 1994 c. 9, s. 18(2)(8) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art 4(3))

340

Words in s. 117(1)(2)(a)(5) repealed (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 3(1), 82, Sch. 2 para. 5(a), Sch. 18 Pt. I Note 2; S.I. 1992/3104, art. 2(1).

341

Words in s. 117(1)(a)(3) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 5(b); S.I. 1992/3104, art. 2(1).

342

S. 117(1A) inserted (1.12.1993) by 1993 c. 34, s. 30(4) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

343

S. 117(4A) inserted (1.7.1997) by 1997 c. 16, s. 53(1); S. I. 1997/1432, art. 2

344

S. 117(5)-(7A) repealed (1.7.1997) by 1997 c. 16, s. s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2

345

Definition in s. 117(8) repealed (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 3(1), 82, Sch. 2 para. 5(c), Sch. 18 Pt. I Note 2; S.I. 1992/3104, art. 2(1).

346

S. 117(9)(10) substituted (S.) for s. 117(9) by Debtors (Scotland) Act 1987 (c. 18, SIF 45:2), s. 108(1), Sch. 6 para. 21 with Sch. 7 para. 5

347

S. 117(9)(c)-(f) and subsection (10) repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2); S.I. 1997/1433, art. 2

348

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

349

S. 118A(7) repealed (3.5.1994) by 1994 c. 9, ss. 256(4), 258, Sch. 26 Pt. VIII(3)

350

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

351

S. 118B modified (3.5.1994) by 1994 c. 9, s. 40(2), Sch. 6 paras. 2, 4

352

S. 118B(1)(a)(iii) and word preceding it inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 3(a)

353

Words in s. 118B(1)(b) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 3(b)

354

Words in s. 118B(3) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 3(c)

355

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

356

Words in s. 118C(3) inserted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(3)

357

S. 118C(3)(c) and word preceding it inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 4(3)

358

S. 118C(4): power of seizure extended (prosp.) by 2001 c. 16, ss. 50, 52-54, 68, 138(2), Sch. 1 Pt. 1 para. 23

359

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

360

Words in s. 118D(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(4)

361

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

362

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

363

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

364

Words in s. 118G substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 12 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

365

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

366

Words substituted by S.I. 1980/1825, reg. 2

367

S. 126 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(iii)

368

S. 127 repealed (1.1.1995) by 1994 c. 9, ss. 18(3), 258, Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

369

Words in s. 127A(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para.7; S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

372

Words in s. 129(1)(b) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 6(a); S.I. 1992/3104, art. 2(1).

374

Words in s. 133(2) substituted (24.7.2002) 2002 c. 23, s. 21(1)(a)

375

S. 133(3) repealed (24.7.2002) by 2002 c. 23, ss. 21(1)(b), 141, Sch. 40 Pt.I(6)

376

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

377

S. 134 amended by S.I. 1990/2167, art. 4, Sch. para. 20

378

S. 136(1)(1A)(2) substituted for s. 136(1)(2) by Finance Act 1988 (c. 39, SIF 40:1), s. 12(3)(6)

380

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

381

S. 137(1) modified (19.3.1997) by 1997 c. 16, ss. 12(6)(c), 15

382

S. 137A inserted (1.12.1995) by 1995 c. 4, s. 20(1)(5); S.I. 1995/2892, art. 2

383

S. 137A modified (19.3.1997) by 1997 c. 16, ss. 12(6), 15 power to modify conferred (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 3

384

S. 137A(1) modified (28.9.2001) by S.I. 2001/3022, reg. 6

385

S. 137(3) amended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 1(a)

386

S. 137A(4) substituted (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 para. 5(1)

387

S. 137(6) inserted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 15; S.I. 2001/3300, art. 2

388

S. 138 amended (2.8.1993) by S.I. 1993/1813, art. 6, Sch. 3 para. 2(1)(a)(2)(c); s. 138 amended by the said S.I. 1993/1813, art. 6, Sch. 3 para. 2 as incorporated (with modifications) (1.12.1997) by S.I. 1994/1405, art. 6, Sch. 3 para. 3 S. 138 applied (1.3.1995) by S.I. 1995/271, reg. 12(1) S. 138 applied (15.11.1996) by S.I. 1996/2721, reg. 12(1) S. 138 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(3) S. 138 applied (1.5.1999) by S.I. 1999/1261, reg. 4(3) S. 138 applied (14.10.1999) by S.I. 1999/2821, reg. 4(3) S. 138 applied (14.10.1999) by S.I. 1999/2822, reg. 4(3) S. 138 applied (25.5.2000) by S.I. 2000/1408, reg. 3(3) S. 138 applied (28.9.2000) by S.I. 2000/2620, reg. 12(1) S. 138 applied (31.3.2002) by S.I. 2002/868, reg. 4(3)

393

S. 139 extended by S.I. 1987/1521, reg. 3(2); 1987/2105, reg. 5(1); 1988/1476, art. 5(1)

394
395
396

S. 139 extended (01.01.1992) by S.I. 1991/2724, reg. 10(1) S. 139 extended (01.01.1992) by S.I. 1991/2725, reg. 6(1)

397

S. 139 extended (01.01.1992) by S.I. 1991/2727, reg. 7(1)

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