Customs and Excise Management Act 1979

Customs and Excise Management Act 1979[a]
Act of Parliament
Parliament of the United Kingdom
Long titleAn Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.
Citation1979 c. 2
Territorial extent United Kingdom
Dates
Royal assent22 February 1979
Commencement1 April 1979[b]
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
List
Relates to
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended
Text of the Customs and Excise Management Act 1979 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Customs and Excise Management Act 1979 (c. 2) is an act of the Parliament of the United Kingdom that consolidated enactments relating to the collection and management of the revenues of customs and excise in the United Kingdom.[1] It also consolidated enactments relating to other matters in which the Commissioners of Customs and Excise performed functions, and incorporated amendments recommended by the Law Commission and the Scottish Law Commission.

Provisions

Repealed enactments

Section 177(3) of the act repealed 37 enactments, listed in parts I and II of schedule 6 to the act.[2]

Part I — Enactments of the Parliament of the United Kingdom
Citation Short title Extent of repeal
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 Customs and Excise Act 1952 Parts I, II, III, IX, X, XI and XII except the following provisions, that is to say—sections 35 to 37, 41 to 43, 237, 241 to 243, 263(3) to (5), in the proviso to section 271(3), paragraph (i), section 272, so much of section 307(1) as is repealed by the Alcoholic Liquor Duties Act 1979, sections 309(1), (3) and (4) and 310 and section 315(c) and (d). Schedule 7. Schedule 10, except paragraph 15.
1 & 2 Eliz. 2. c. 34 Finance Act 1953 Sections 33(1) and 35(2).
5 & 6 Eliz. 2. c. 49 Finance Act 1957 Sections 5 and 42(2)(a). Schedule 2.
6 & 7 Eliz. 2. c. 11 Isle of Man Act 1958 In section 2(1), the words from "shall not be paid" to "but".
6 & 7 Eliz. 2. c. 56 Finance Act 1958 Section 40(2)(b).
7 & 8 Eliz. 2. c. 58 Finance Act 1959 Section 37(2)(a).
8 & 9 Eliz. 2. c. 44 Finance Act 1960 In section 79, subsections (2) and (3)(a) and, in subsection (6), the words from "or any tobacco dealer's licence" onwards.
9 & 10 Eliz. 2. c. 36 Finance Act 1961 Sections 11 and 37(2).
10 & 11 Eliz. 2. c. 44 Finance Act 1962 In section 34, in subsection (2) the words from "Part I" to "1952 and".
10 & 11 Eliz. 2. c. 58 Pipe-lines Act 1962 Section 56.
1963 c. 25 Finance Act 1963 Section 7. In section 73, subsection (3) and, in subsection (4), the words from "Part I" to "1952 and".
1964 c. 49 Finance Act 1964 Sections 10(1) and 26(2) and (3).
1966 c. 18 Finance Act 1966 Sections 10 and 11. In Schedule 2, paragraph 1, except the words from "section 107(1)" to "spirits)".
1967 c. 54 Finance Act 1967 Section 3. In section 4(5), paragraph (a)(i) and (v). In section 5, in subsection (1), paragraphs (a) and (b) and subsection (2). In Schedule 6, paragraphs 5, 6, and 12. In Schedule 9, paragraph 7.
1967 c. 80 Criminal Justice Act 1967 Section 93(4). In section 106(2)(b) the words "and (4)".
1968 c. 44 Finance Act 1968 Sections 6 and 61(3).
1968 c. 59 Hovercraft Act 1968 In the Schedule, paragraph 4(c).
1969 c. 39 Age of Majority (Scotland) Act 1969 In Schedule 1, the entry relating to the Customs and Excise Act 1952.
1969 c. 46 Family Law Reform Act 1969 In Schedule 1, the entry relating to the Customs and Excise Act 1952.
1970 c. 24 Finance Act 1970 Section 5. Section 7(5) and (8). Section 36(3). In Schedule 2, paragraph 5.
1971 c. 12 Hydrocarbon Oil (Customs & Excise) Act 1971 Section 22. In Schedule 6, paragraph 1.
1971 c. 23 Courts Act 1971 In Schedule 9, the entry relating to the Customs and Excise Act 1952.
1971 c. 38 Misuse of Drugs Act 1971 Section 26.
1971 c. 68 Finance Act 1971 Section 11. In section 69(3), the words from "sections 3" to "1952". Schedule 1.
1972 c. 25 Betting and Gaming Duties Act 1972 In Schedule 2, paragraph 7. In Schedule 4, paragraph 10.
1972 c. 41 Finance Act 1972 Section 17(5). Section 55(4). Section 134(3)(a).
1972 c. 68 European Communities Act 1972 Section 5(4) and (7) to (9). In Schedule 4, paragraph 2.
1973 c. 51 Finance Act 1973 Section 2. Section 59(3)(a).
1974 c. 30 Finance Act 1974 Section 1(7) and (8). In section 57(3)(a), the words from "except so far" to "1952 and".
1975 c. 7 Finance Act 1975 Section 4.
1975 c. 45 Finance (No. 2) Act 1975 Section 1(7) and (8). Sections 8 and 16. In section 75, in subsection (2), the words from "and in Part I" onwards and subsection (3)(a). In Schedule 3, paragraphs 1, 14, 23, 39 to 41, 43 and, in paragraph 44, sub-paragraph (c). In Schedule 6, paragraphs 1 to 4.
1976 c. 40 Finance Act 1976 Section 15. Section 132(3)(a). In Schedule 3, paragraphs 2 to 4 and 6.
1977 c. 36 Finance Act 1977 Sections 8 and 9. In Schedule 6, paragraph 21.
1977 c. 45 Criminal Law Act 1977 In Schedule 5, in paragraph 1, sub-paragraphs (1)(a) and (2)(c).
1978 c. 42 Finance Act 1978 Sections 3 to 5 and 79. In Schedule 12, paragraphs 7(1), 11 to 14, 16 to 19 (except paragraph 19(7)(d)) and 21 to 24.
Part II — Enactments of the Parliament of Northern Ireland
Citation Short title Extent of repeal
1954 c. 8 (N.I.) Excise (Amendment) Act (Northern Ireland) 1954 Sections 1 and 3.
1969 c. 28 (N.I.) Age of Majority Act (Northern Ireland) 1969 In Schedule 1, the entry relating to the Customs and Excise Act 1952.

Notes

  1. ^ Section 178(1).
  2. ^ Section 178(3).

References

  1. ^ Tapsell, Paul (2024). A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979. Law Brief Publishing.
  2. ^ "Customs and Excise Management Act 1979", legislation.gov.uk, The National Archives, 1979 c. 2
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