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
398

S. 139 applied (23.6.1993) by S.I. 1993/1353, reg. 4(1) S. 139 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1) S. 139 applied (1.7.1999) (with modifications) by S.I. 1999/1618, regs. 5(1), 6 S. 139 applied (1.7.1999) by S.I. 1999/1618, reg. 6(4)(a) S. 139 applied in part (1.7.1999) by S.I. 1999/1618, reg. 6(5)

399

Words in s. 139(4)(c) substituted (1.4.1999) by 1998 c. 32, s. 74(1), Sch. 4 para. 14; S.R. 1999/176, art. 3

400

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

401

Words repealed by S.I. 1979/241, arts. 39, 41

402
403
404

S. 141(3) amended by S.I. 1990/2167, art. 4, Sch. para. 21

405

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

408

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

409

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

410

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2). S. 144 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(a) S. 144 applied (1.7.1999) (with modifications) by S.I. 1999/1618, regs. 5(1)(a), 6 S. 144 applied (1.7.1999) by S.I. 1999/1618, reg. 6(4)

411

Ss. 145, 146 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

412

Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

413

S. 145(1)-(4) excluded (31.3.2002) by S.I. 2002/868, reg. 4(5)

414

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

415

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

416

Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78(1).

417

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2).

418

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

419

S. 145 excluded (1.9.1994) by 1994 c. 22, ss. 47(7)(a), 66(1) (with s. 57(4)) S. 145 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b)

420

Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3) Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)(5) S. 145 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6 Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5

421

S. 145(1)-(4) excluded (1.3.1995) by S.I. 1995/271, reg. 12(3) S. 145(1)-(4) excluded (15.11.1996) by S.I. 1996/2721, reg. 12(3) S. 145(1)-(4) excluded (1.5.1999) by S.I. 1999/1261, reg. 4(5) S. 145(1)-(4) excluded (14.10.1999) by S.I. 1999/2821, reg. 4(5) S. 145(1)-(5) excluded (14.10.1999) by S.I. 1999/2822, reg. 4(5)

422

Ss. 145, 146 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

423

Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, re. 4(4)

424

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

425

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

426

Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

427

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)

428

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

429

Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3) Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12 (2) Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) S. 146 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6 Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5

430

S. 146 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b)

431

S. 146(1)(c) amended by S.I. 1990/2167, art. 4, Sch. para. 22

433

Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

434

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

435

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

436

Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

437

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)

438

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

439

S. 146A excluded (1.9.1994) by 1994 c. 22, ss. 47(7), 66(1) (with s. 57(4))

440

Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3) Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5

441

Ss. 147, 148 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

442

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

443

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

444

Ss. 145-152, extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

445

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)

446

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss.145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with s. 57(4)) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

447

Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3) Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)(5) Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

450

Ss. 147, 148 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

451

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

452

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

453

Ss. 145-52 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

454

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)

455

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

456

Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3) Ss 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

458

S. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78

459

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5

460

S. 149(1) excluded (25.8.2000) by 2000 c. 6, ss. 140(3), 168(1)

461

Ss. 150, 151 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

462

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

463

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

464

Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

465

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2).

466

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2) Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 ss. 150-155 applied (31.3.2003) by S.I. 2002/868, reg. 4(4)

467

Ss. 150, 151 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

468

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

469

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

470

Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

471

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2) S. 151 excluded (1.9.1994) by 1994 c. 22, ss. 56(2), 66(1) (with s. 57(4)) Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg, 12(2) Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg, 12(2) Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 150-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

474

Ss. 152–155 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

475

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

476

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

477

Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

478

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2) Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13, para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2) Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 152-155 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)(b) Ss. 152-155 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6 Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 150-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

479

Ss. 152–155 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

480

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

481

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

482

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2) Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2) Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 152-155 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6 Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 152-155 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b) Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 150-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

485

Ss. 152–155 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

486

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

487

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

488

S. 154 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

489

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2) Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2) Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 152-155 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6 Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 152-155 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b) Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 150-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

491

S. 154(2) amended by S.I. 1990/2167, art. 4, Sch. para. 23 S. 154(2) applied (17.3.2000) by S.I. 1992/3155, art. 3A(6) (as inserted (17.3.2000) by S.I. 2000/426, art. 3, Sch. 1 para. 9)

492

Ss. 152–155 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

493

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2) Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

494

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

495

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2) Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11 Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9) Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17 Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2) Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2) Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4) Ss. 152-155 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)(b) Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4) Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4) Ss. 152-155 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6 Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4) Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96 Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5) Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5 Ss. 145-155 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

499

1977 c. 45(39:3).

500

1975 c. 21(39:1).

502

Words in s. 157(1) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(2)

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