Customs and Excise Act 1952

Customs and Excise Act 1952[a]
Act of Parliament
Parliament of the United Kingdom
Long titleAn Act to consolidate with amendments certain enactments relating to customs and excise and to extend certain provisions of those enactments to any other matter in relation to which the Commissioners of Customs and Excise are for the time being required in pursuance of any enactment to perform any duties.
Citation15 & 16 Geo. 6 & 1 Eliz. 2. c. 44
Territorial extent United Kingdom
Dates
Royal assent1 August 1952
Commencement1 January 1953[b]
Repealed1 April 1979
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
Relates to
Status: Partially repealed
Text of statute as originally enacted

The Customs and Excise Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 44) was an act of the Parliament of the United Kingdom that consolidated with amendments enactments relating to customs and excise in the United Kingdom.[1]

Repealed enactments

Section 320(1) of the act repealed 194 enactments, listed in parts I and II of the twelfth schedule to the act.[2]

Part I – the Parliament of the United Kingdom and its predecessors
Citation Short title Extent of repeal
35 Geo. 3. c. 113 Sale of Beer Act 1795 Sections seven and seventeen.
46 Geo. 3. c. 106 Revenue (Ireland) Act 1806 The whole act.
57 Geo. 3. c. 87 Excise Drawback Act 1817 The whole act.
58 Geo. 3. c. 28 Spirits (Strength Ascertainment) Act 1818 The whole act.
58 Geo. 3. c. 57 Licensed Grocers (Ireland) Act 1818 The whole act.
3 Geo. 4. c. 52 Illicit Distillation (Scotland) Act 1822 The whole act.
6 Geo. 4. c. 81 Excise Licences Act 1825 The whole act.
7 & 8 Geo. 4. c. 53 Excise Management Act 1827 The whole act except section eight.
9 Geo. 4. c. 44 Excise Act 1828 The whole act.
11 Geo. 4 & 1 Will. 4. c. 51 Beer Licences Act 1830 The whole act.
11 Geo. 4 & 1 Will. 4. c. 64 Beerhouse Act 1830 The whole act except section thirty-one and in that section the words "and the Provided always under the provisions of this Act".
1 & 2 Will. 4. c. 4 Excise Declarations Act 1831 The whole act.
2 & 3 Will. 4. c. 16 Excise Permit Act 1832 The whole act except section twelve.
3 & 4 Will. 4. c. 13 Public Revenue (Scotland) Act 1833 In section one, the words from "the officer" to "or revenues of customs or excise or".
3 & 4 Will. 4. c. 50 Customs (Repeal) Act 1833 In section three, the words from "and also" onwards.
4 & 5 Will. 4. c. 51 Excise Management Act 1834 The whole act.
5 & 6 Will. 4. c. 85 Beerhouse Act 1834 The whole act.
5 & 6 Will. 4. c. 39 Excise Act 1835 The whole act.
3 & 4 Vict. c. 17 Excise Act 1840 The whole act.
3 & 4 Vict. c. 18 Tobacco Act 1840 The whole act.
3 & 4 Vict. c. 61 Beerhouse Act 1840 The whole act.
4 & 5 Vict. c. 20 Excise Management Act 1841 The whole act.
5 & 6 Vict. c. 93 Tobacco Act 1842 The whole act.
7 & 8 Vict. c. 25 Vinegar Act 1844 The whole act.
8 & 9 Vict. c. 64 Spirits (Ireland) Act 1845 Section two.
9 & 10 Vict. c. 90 Still Licences Act 1846 The whole act.
10 & 11 Vict. c. 27 Harbours, Docks and Piers Clauses Act 1847 In section twenty-four the words "the Treasury" and "respectively".
11 & 12 Vict. c. 118 Excise Act 1848 The whole act.
11 & 12 Vict. c. 121 Liqueur Act 1848 The whole act.
11 & 12 Vict. c. 122 Bonded Warehouses Act 1848 The whole act.
12 & 13 Vict. c. 1 Inland Revenue Board Act 1849 The whole act.
12 & 13 Vict. c. 90 Customs Act 1849 The whole act.
16 & 17 Vict. c. 107 Customs Consolidation Act 1853 Sections one hundred and four to one hundred and sixteen.
17 & 18 Vict. c. 89 Spirits (Ireland) Act 1854 Sections three, six to eight, fifteen and sixteen.
17 & 18 Vict. c. 94 Public Revenue and Consolidated Charges Act 1854 In Schedule B the words "charges of management of customs" and "collection of the revenue of customs and excise".
18 & 19 Vict. c. 114 Refreshment Houses (Ireland) Act 1855 The whole act.
23 & 24 Vict. c. 27 Public House Act 1860 Section two from "and shall" onwards; section eight; in section sixteen the words "therein"; sections twenty-one to twenty-five; section twenty-nine and thirty-two; section thirty-four onwards; and section forty-two to forty-five.
23 & 24 Vict. c. 90 Game Licences Act 1860 In section three, the words from "under" to "be" and "All" onwards.
23 & 24 Vict. c. 107 Refreshment Houses (Ireland) Act 1860 In section eighteen, the words from "therein"; and sections nineteen, twenty-three to twenty-seven, twenty-nine and thirty-three.
23 & 24 Vict. c. 113 Excise Act 1860 The whole act except section forty-three.
24 & 25 Vict. c. 91 Revenue (No. 2) Act 1861 Section nine, from "and shall" onwards; sections eleven, thirteen, twenty-one, twenty-two, twenty-three and forty-six.
25 & 26 Vict. c. 22 Revenue Act 1862 The whole act except sections one and thirty-nine and so much of Schedule C as relates to the duty on every pack of playing cards.
26 & 27 Vict. c. 7 Manufactured Tobacco Act 1863 The whole act.
26 & 27 Vict. c. 33 Revenue Act 1863 The whole act except sections three and fourteen.
27 & 28 Vict. c. 18 Revenue (No. 1) Act 1864 Sections one and two; in section five the words from "upon" to "Act" where first occurring, or to "snuff" where first occurring, and the words from "provided" onwards; and Schedule B.
27 & 28 Vict. c. 35 Beerhouses (Ireland) Act 1864 Section seven.
27 & 28 Vict. c. 56 Revenue (No. 2) Act 1864 In section six, the words "sellers of playing cards (being makers thereof)"; and section fourteen.
28 & 29 Vict. c. 96 Revenue (No. 2) Act 1865 The whole act.
29 & 30 Vict. c. 39 Exchequer and Audit Departments Act 1866 In section ten, the words "bounties of the nature of drawbacks".
30 & 31 Vict. c. 5 Licences Act 1867 In section four, the words from "and shall be under" onwards.
30 & 31 Vict. c. 90 Revenue Act 1867 The whole act except section fourteen.
32 & 33 Vict. c. 14 Revenue Act 1869 The whole act.
33 & 34 Vict. c. 57 Gun Licence Act 1870 Section four from "and shall" onwards.
35 & 36 Vict. c. 93 Pawnbrokers Act 1872 Section thirty-seven from "All" onwards.
35 & 36 Vict. c. 94 Licensing Act 1872 Section forty-nine as far as the words "holder of a six-day licence"; the word "refused"; and sections eighty-one to eighty-eight.
37 & 38 Vict. c. 49 Licensing Act 1874 Sections nineteen and thirty-two.
37 & 38 Vict. c. 69 Licensing (Ireland) Act 1874 Section five.
38 & 39 Vict. c. 13 Holidays Extension Act 1875 In section one the words "bonding warehouses" and ",".
38 & 39 Vict. c. 63 Sale of Food and Drugs Act 1875 Sections thirty and thirty-one.
39 & 40 Vict. c. 35 Customs Tariff Act 1876 In the Schedule the paragraphs commencing "Goods not prohibited" and "All goods derelict" respectively.
39 & 40 Vict. c. 36 Customs Consolidation Act 1876 The whole act except sections forty-one, forty-two, forty-three, one hundred and seventy-five, one hundred and seventy-seven, and two hundred and eighty-five; in the said section forty-two the words "and if" and the table relating to tobacco, spirits or wine; and in the said section one hundred and forty-one, the stores for the use of the crew and in all other respects ",".
40 & 41 Vict. c. 13 Customs, Inland Revenue and Banks Act 1877 Sections three, five and ten and Schedule A.
40 & 41 Vict. c. 68 Destructive Insects Act 1877 Section one from "If any" onwards.
41 & 42 Vict. c. 15 Customs and Inland Revenue Act 1878 Sections three to six; in subsection (2) of section three, the words "in England and Wales for"; section twenty-five.
42 & 43 Vict. c. 21 Customs and Inland Revenue Act 1879 Sections six and seven; section eight from "and if" onwards; sections nine to fourteen; and the Schedule.
42 & 43 Vict. c. 49 Summary Jurisdiction Act 1879 In section fifty-three the words "or the Commissioners of Customs".
43 Vict. c. 14 Customs and Inland Revenue Act 1880 Section three.
43 & 44 Vict. c. 17 Revenue Offices (Scotland) Holidays Act 1880 In section one, the words "Customs and".
43 & 44 Vict. c. 20 Inland Revenue Act 1880 The whole act except sections one, forty-seven and fifty-seven and the Third Schedule; in section forty-seven the words "grant by this Act".
43 & 44 Vict. c. 24 Spirits Act 1880 The whole act.
44 & 45 Vict. c. 12 Customs and Inland Revenue Act 1881 Sections five, six, eight to fifteen, seventeen and eighteen.
45 & 46 Vict. c. 66 Passenger Vessels Licences Amendment (Scotland) Act 1882 The whole act.
45 & 46 Vict. c. 72 Revenue, Friendly Societies, and National Debt Act 1882 Sections two, three and five.
46 & 47 Vict. c. 10 Customs and Inland Revenue Act 1883 Section three.
46 & 47 Vict. c. 22 Sea Fisheries Act 1883 Section twenty-seven.
46 & 47 Vict. c. 55 Revenue Act 1883 Sections three to nine and section nineteen.
47 & 48 Vict. c. 62 Revenue Act 1884 Sections two, three and twelve.
48 & 49 Vict. c. 51 Customs and Inland Revenue Act 1885 Sections three, four, six, eight and nine.
49 & 50 Vict. c. 41 Customs Amendment Act 1886 Section two from "and while" onwards.
50 & 51 Vict. c. 7 Customs Consolidation Act, 1876, Amendment Act 1887 The whole act.
50 & 51 Vict. c. 15 Customs and Inland Revenue Act 1887 The whole act.
50 & 51 Vict. c. 28 Merchandise Marks Act 1887 Paragraph (1) of section sixteen from "subject" onwards.
51 & 52 Vict. c. 8 Customs and Inland Revenue Act 1888 Sections five, six and eight.
51 & 52 Vict. c. 33 Hawkers Act 1888 Section seven.
51 & 52 Vict. c. 41 Local Government Act 1888 Paragraph (ii) of subsection (4) of section twenty.
52 & 53 Vict. c. 7 Customs and Inland Revenue Act 1889 Section four.
52 & 53 Vict. c. 42 Revenue Act 1889 Section one; subsection (1) of section two from "any" onwards; and sections three, four, six to eight, twenty-one to twenty-five and twenty-seven.
53 & 54 Vict. c. 8 Customs and Inland Revenue Act 1890 Sections eight, nine and thirty-two to thirty-five.
53 & 54 Vict. c. 21 Inland Revenue Regulation Act 1890 Section seven; in section twenty-one, subsection (1) the words from "or for" to the end of subsection (3); in section twenty-two, the words "condemned" in subsection (1) the words "or for" to "any", and in subsection (2) the words "or for" to "seized"; in section twenty-three the words "or for"; and in the words "duties of excise".
53 & 54 Vict. c. 56 Customs Consolidation Act, 1876, Amendment Act 1890 The whole act.
54 & 55 Vict. c. 38 Stamp Duties Management Act 1891 In section twenty-six, the words from "or by" to "cards".
57 & 58 Vict. c. 60 Merchant Shipping Act 1894 Subsection (7) of section three hundred and seventy-three and subsection (1) of section five hundred and sixty-nine.
58 & 59 Vict. c. 16 Finance Act 1895 Sections six to eight.
59 & 60 Vict. c. 28 Finance Act 1896 Sections four, five, six, ten and eleven and section as far as the word "beer".
60 & 61 Vict. c. 24 Finance Act 1897 Sections two, three and six.
61 & 62 Vict. c. 10 Finance Act 1898 Section four.
61 & 62 Vict. c. 46 Revenue Act 1898 Sections two to five, subsection (1) of section eleven, and sections fourteen and fifteen.
63 & 64 Vict. c. 7 Finance Act 1900 Section nine.
63 & 64 Vict. c. 35 Oil in Tobacco Act 1900 The whole act.
1 Edw. 7. c. 7 Finance Act 1901 Sections five, seven, eight and nine.
2 Edw. 7. c. 7 Finance Act 1902 Sections five and eight and subsection (2) of section twelve.
3 Edw. 7. c. 25 Licensing (Scotland) Act 1903 Sections forty-three, forty-five and forty-seven to fifty.
3 Edw. 7. c. 46 Revenue Act 1903 Sections two, three and four.
4 Edw. 7. c. 7 Finance Act 1904 Section three and the Schedule.
6 Edw. 7. c. 8 Finance Act 1906 The whole act.
6 Edw. 7. c. 20 Revenue Act 1906 Sections one to six and eight.
7 Edw. 7. c. 13 Finance Act 1907 Section four and subsection (2) of section thirty as far as the words "those duties".
8 Edw. 7. c. 16 Finance Act 1908 Section three and subsections (1) to (3) of section four.
8 Edw. 7. c. 42 White Phosphorus Matches Prohibition Act 1908 Section three from "and matches" onwards.
8 Edw. 7. c. 65 Summary Jurisdiction (Scotland) Act 1908 In section four the words from "This Act shall" to "six months".
9 Edw. 7. c. 8 Trawling in Prohibited Areas Prevention Act 1909 Section one from "and fish" onwards.
9 Edw. 7. c. 43 Revenue Act 1909 Sections one, two, four and five and subsection (1) of section twelve as far as the words "Act".
9 Edw. 7. c. 45 Isle of Man (Customs) Act 1909 The whole act.
10 Edw. 7 & 1 Geo. 5. c. 8 Finance (1909–10) Act 1910 Sections forty-three to forty-five, forty-eight to fifty-two, eighty-three and ninety-two; in section ninety-three the words "or by the Commissioners of Customs and Excise"; and the First Schedule.
10 Edw. 7 & 1 Geo. 5. c. 24 Licensing (Consolidation) Act 1910 Sections one and sixty; subsection (2) of section sixty-four; sections eighty-nine and one hundred and six; and in paragraph (l) of subsection (2) of section one hundred and eleven the words from "and an" onwards.
10 Edw. 7 & 1 Geo. 5. c. 35 Finance Act 1910 The whole act.
1 & 2 Geo. 5. c. 2 Revenue Act 1911 Section eight.
1 & 2 Geo. 5. c. 46 Copyright Act 1911 Subsection (1) of section fourteen from "and shall" onwards.
1 & 2 Geo. 5. c. 48 Finance Act 1911 Sections two to ten; and subsection (2) of section twenty-two as far as the words "those duties".
2 & 3 Geo. 5. c. 8 Finance Act 1912 Sections three and four and subsection (1) of section thirteen.
5 & 6 Geo. 5. c. 7 (Session 2) Finance Act 1914 Sections seven, eight and eleven, and subsection (1) of section seventeen.
5 & 6 Geo. 5. c. 46 Immature Spirits (Restriction) Act 1915 The whole act.
5 & 6 Geo. 5. c. 62 Finance Act 1915 Sections three, four, eight and nine; subsection (2) of section twenty-eight; and the Second Schedule.
5 & 6 Geo. 5. c. 89 Finance (No. 2) Act 1915 Sections seven, twelve, fifteen, sixteen and nineteen; and subsection (1) of section fifty-one as far as the words "those duties".
6 & 7 Geo. 5. c. 1 Finance (New Duties) Act 1916 Section three.
6 & 7 Geo. 5. c. 24 Finance Act 1916 Sections twenty and twenty-one; and in section twenty-two the words from "the shipment for exportation or use as ships' stores" to the proviso.
6 & 7 Geo. 5. c. 52 Trading with the Enemy and Export of Prohibited Goods Act 1916 Section three.
7 & 8 Geo. 5. c. 31 Finance Act 1917 Section six and subsection (1) of section thirty-eight as far as the words "those duties".
8 & 9 Geo. 5. c. 15 Finance Act 1918 Subsections (2) to (4) of section four; sections seven, fourteen, fifteen and sixteen; and the First and Second Schedules.
9 & 10 Geo. 5. c. 23 Anthrax Prevention Act 1919 Subsection (4) of section one.
9 & 10 Geo. 5. c. 32 Finance Act 1919 Sections six and thirteen.
10 & 11 Geo. 5. c. 18 Finance Act 1920 Sections four, five and eight.
10 & 11 Geo. 5. c. 77 Dyestuffs (Import Regulations) Act 1920 Subsection (2) of section one.
11 & 12 Geo. 5. c. 16 Importation of Plumage (Prohibition) Act 1921 Subsection (2) of section one.
11 & 12 Geo. 5. c. 32 Finance Act 1921 Sections eleven to sixteen; subsection (2) of section seventeen from "ae and" onwards; sections eighteen, nineteen and twenty-one.
11 & 12 Geo. 5. c. 47 Safeguarding of Industries Act 1921 Section eleven and subsection (2) of section twelve.
12 & 13 Geo. 5. c. 17 Finance Act 1922 Sections seven, eight and nine.
13 Geo. 5. c. 2 Irish Free State (Consequential Provisions) Act 1922 Section four.
13 & 14 Geo. 5. c. 14 Finance Act 1923 Sections two, three and eight.
14 & 15 Geo. 5. c. 21 Finance Act 1924 In section three, proviso (ii) to subsection (4); sections four, eleven to fourteen and sixteen; and the First Schedule.
14 & 15 Geo. 5. c. 24 Isle of Man (Customs) Act 1924 Subsection (2) of section four; in the Schedule, paragraphs 9, 14, 15 and 16 and the words from "a" to "that".
15 & 16 Geo. 5. c. 60 Therapeutic Substances Act 1925 Subsection (3) of section three.
16 & 17 Geo. 5. c. 22 Finance Act 1926 Sections six and eight.
17 & 18 Geo. 5. c. 10 Finance Act 1927 Subsection (3) of section five; in section six, in subsection (1) the words from "sent" to "sale", and subsections (2) and (3); sections seven, ten, and thirteen to seventeen.
18 & 19 Geo. 5. c. 17 Finance Act 1928 Subsections (2) to (10) of section two; section three; subsections (2) and (3) of section four; in section six, the proviso to subsection (1), and subsections (2) to (5); sections ten and eleven; the First Schedule; and Parts II and III of the Second Schedule except for paragraph 9.
19 & 20 Geo. 5. c. 21 Finance Act 1929 Subsection (3) of section four.
20 & 21 Geo. 5. c. 28 Finance Act 1930 Sections three and seven.
21 & 22 Geo. 5. c. 49 Finance (No. 2) Act 1931 Sections one to four.
22 & 23 Geo. 5. c. 8 Import Duties Act 1932 Section thirteen; in section fourteen, the words from the beginning to "but" and Paragraph (a); and sections sixteen and twenty.
22 & 23 Geo. 5. c. 25 Finance Act 1932 Sections one and four; subsections (4), (5) and (6) of section nine; sections eleven and twelve; the Third Schedule; and references to sections thirteen, fifteen and sixteen of the Import Duties Act, 1932.
23 & 24 Geo. 5. c. 10 Russian Goods (Import Prohibition) Act 1933 Subsection (2) of section one.
23 & 24 Geo. 5. c. 19 Finance Act 1933 Section one; subsection (5) of section two; sections three, five to eight, eleven, twenty-two to twenty-four; and the First and Second Schedules.
23 & 24 Geo. 5. c. 45 Sea-Fishing Industry Act 1933 Subsection (2) of section two from the beginning to "1876, and".
24 & 25 Geo. 5. c. 31 Debts Clearing Offices and Import Restrictions Act 1934 Subsection (3) of section two.
24 & 25 Geo. 5. c. 32 Finance Act 1934 Proviso (b) to subsection (1) of section one; sections two, three, twelve to fourteen, sixteen and seventeen; and Part II of the First Schedule.
25 & 26 Geo. 5. c. 24 Finance Act 1935 Sections two, five and twelve to sixteen; and in section thirty-four, in subsection (1) the words from "or" to and the proviso, and subsection (3).
25 & 26 Geo. 5. c. 34 Isle of Man (Customs) Act 1935 Section seven.
26 Geo. 5 & 1 Edw. 8. c. 18 Sugar Industry (Reorganisation) Act 1936 Subsection (2) of section twenty-four.
26 Geo. 5 & 1 Edw. 8. c. 34 Finance Act 1936 Subsection (2) of section one and section three.
1 Edw. 8 & 1 Geo. 6. c. 8 Beef and Veal Customs Duties Act 1937 Subsection (4) of section one from the beginning to "and".
1 Edw. 8 & 1 Geo. 6. c. 54 Finance Act 1937 Section six.
1 Edw. 8 & 1 Geo. 6. c. 67 Factories Act 1937 Subsection (3) of section sixty-one.
1 & 2 Geo. 6. c. 5 Quail Protection Act 1937 Subsection (2) of section one.
1 & 2 Geo. 6. c. 46 Finance Act 1938 Section two; subsections (3) and (5) of section three; sections four and ten to thirteen; and the First Schedule.
2 & 3 Geo. 6. c. 19 Wild Birds (Duck and Geese) Protection Act 1939 Subsection (2) of section three.
2 & 3 Geo. 6. c. 37 Wheat (Amendment) Act 1939 Subsection (2) of section nineteen from "and section" onwards.
2 & 3 Geo. 6. c. 41 Finance Act 1939 Sections one, two and five; and the First, Second and Fourth Schedules.
2 & 3 Geo. 6. c. 69 Import, Export and Customs Powers (Defence) Act 1939 In section three, subsection (3) from "In any proceedings" onwards; sections four, five and six; and subsection (3) of section seven.
2 & 3 Geo. 6. c. 109 Finance (No. 2) Act 1939 Subsections (3) and (5) of section one; subsection (2) of section three; section five; subsection (2) of section six; and the Schedule.
3 & 4 Geo. 6. c. 29 Finance Act 1940 Sections one and three; subsection (3) of section four; and the Third Schedule.
3 & 4 Geo. 6. c. 48 Finance (No. 2) Act 1940 Sections one and three; subsection (3) of section four; the Third Schedule; and in the Ninth Schedule paragraph 1 from "and" onwards and paragraph 3.
5 & 6 Geo. 6. c. 21 Finance Act 1942 Sections one, five and nine; subsection (1) of section ten except for the words from "any circumstances" onwards; sections eleven and twelve; and the First and Fourth Schedules.
6 & 7 Geo. 6. c. 28 Finance Act 1943 Sections one and five; in section twelve, paragraphs (a) and (b) of subsection (1), and subsections (2) to (7); and the First and Fourth Schedules.
7 & 8 Geo. 6. c. 23 Finance Act 1944 Sections one and five; subsection (3) of section eleven; subsection (3) of section seventeen; and the First Schedule.
8 & 9 Geo. 6. c. 19 Ministry of Fuel and Power Act 1945 So much of the Second Schedule as relates to the Finance Act, 1942.
9 & 10 Geo. 6. c. 13 Finance (No. 2) Act 1945 Sections eight to thirteen; subsection (2) of section fourteen; and the Third Schedule.
9 & 10 Geo. 6. c. 64 Finance Act 1946 Subsections (1), (3), (4) and (5) of section six; sections three and nine; subsection (2) of section twelve; and in subsection (1) of section thirteen the words "relief from duty on liquor licences".
10 & 11 Geo. 6. c. 14 Isle of Man (Customs) Act 1947 Paragraphs 1 to 5 and the words from "enactments" where first occurring to thereafter.
10 & 11 Geo. 6. c. 35 Finance Act 1947 Sections one and two; in subsection (3) of section three, the words from "instead of" onwards; and section six.
11 & 12 Geo. 6. c. 9 Finance (No. 2) Act 1947 Section one and the First Schedule.
11 & 12 Geo. 6. c. 49 Finance Act 1948 Section two; section five; subsection (3) of section four; subsections (2) and (3) of section six; section twelve; and the Second Schedule.
11 & 12 Geo. 6. c. 61 Isle of Man (Customs) Act 1948 Subsection (2) of section three.
12, 13 & 14 Geo. 6. c. 47 Finance Act 1949 Subsection (1) of section two; subsection (4) of section four; in section six, subsection (2) of subsection (3); section seven; and the proviso to subsection (1) of the Fourth Schedule.
12, 13 & 14 Geo. 6. c. 58 Isle of Man (Customs) Act 1949 Subsection (2) of section two.
14 Geo. 6. c. 15 Finance Act 1950 Subsections (2) to (6) of section one; in section two, subsection (1) from "or" onwards, the provisos to subsection (2), and subsections (3) to (8); subsections (3) to (6) of section three; section five; the proviso to subsection (1) of section six; section seven; subsection (5) of section thirteen; sections twenty and twenty-one; and the First Schedule.
14 Geo. 6. c. 36 Diseases of Animals Act 1950 In section eighty-two, in subsection (1) the words "by or under the Customs Acts" and subsection (2).
14 & 15 Geo. 6. c. 43 Finance Act 1951 Section five; section six except subsection (5); subsections (2) and (3) of section nine; sections ten, thirteen and fourteen; and the Second Schedule.
14 & 15 Geo. 6. c. 48 Dangerous Drugs Act 1951 Section thirteen.
14 & 15 Geo. 6. c. 51 Isle of Man (Customs) Act 1951 Section five.
Part II – the Parliament of Northern Ireland
Citation Short title Extent of repeal
18 & 19 Geo. 5. c. 9 Finance Act (Northern Ireland 1928) Section two.
26 Geo. 5 & 1 Edw. 8. c. 11 Revaluation (Consequential Provisions) Act (Northern Ireland 1936 Section four and the Schedule.
26 Geo. 5 & 1 Edw. 8. c. 33 Finance Act (Northern Ireland 1936) Section three.
6 & 7 Geo. 6. c. 14 Finance Act (Northern Ireland 1942) Subsection (1) of section two except for the words from "any circumstances" onwards; and sections three, four and seven.
10 & 11 Geo. 6. c. 15 Finance Act (Northern Ireland 1947) Section four.

Subsequent developments

Much of the act was repealed by section 177(2) of, and schedule 6 to, the Customs and Excise Management Act 1979, which came into force on 1 April 1979.[3]

Notes

  1. ^ Section 321(1).
  2. ^ Section 321(2).

References

  1. ^ "[R]Customs and Excise Act 1952 | LexisNexis". www.lexisnexis.co.uk. Retrieved 23 March 2026.
  2. ^ "Customs and Excise Act 1952", legislation.gov.uk, The National Archives, Geo6and1Eliz2/15-16 c. 44
  3. ^ "Customs and Excise Management Act 1979", legislation.gov.uk, The National Archives, 1979 c. 2
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