# Customs and Excise Management Act 1979/Schedule 4

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SCHEDULE 4 Consequential Amendments
Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder
1. Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2.
TABLE :
| Original reference | To be construed as reference to— |
| Commissioners of Customs Commissioners of Inland Revenue Commissioners of Excise | $\left.{\begin{matrix}\\\\\end{matrix}}\right\$Commissioners of Customs and Excise. |
| Solicitor for the Customs Solicitor for the Excise | ${\Bigl .}{\begin{matrix}\\\end{matrix}}{\Bigr \}$Solicitor for the Customs and Excise |
| Secretary for the Customs Secretary of the Commissioners of Inland Revenue | ${\Bigl .}{\begin{matrix}\\\end{matrix}}{\Bigr \}$Secretary to the Commissioners of Customs and Excise. |
| Accountant and Comptroller General of Customs Accountant and Comptroller General of Inland Revenue | ${\Bigl .}{\begin{matrix}\\\end{matrix}}{\Bigr \}$Accountant and Comptroller General of the Customs and Excise. |
| Collector of Customs Collector of Inland Revenue Collector of Excise | $\left.{\begin{matrix}\\\\\end{matrix}}\right\$Collector of Customs and Excise. |
| Officer of Customs Officer of Inland Revenue Officer of Excise | $\left.{\begin{matrix}\\\\\end{matrix}}\right\$Officer of Customs and Excise. |
Isle of Man Act 1958
2. In section 2(1) of the 1958 c. 11.Isle of Man Act 1958 the words from “shall not be paid” to “but” shall be omitted.
Diplomatic Privileges Act 1964
3. In section 2 of the 1964 c. 81.Diplomatic Privileges Act 1964, after subsection (5) there shall be inserted the following subsection—
       “(5A) The reference in Article 36 to customs duties shall be construed as including a reference to excise duties chargeable on goods imported into the United Kingdom.”
Provisional Collection of Taxes Act 1964
4. In section 3 of the 1968 c. 2.Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—
       “(2A) Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.”.
​5. In section 3(3) of the 1968 c. 2.Provisional Collection of Taxes Act 1968, after the words “duty of excise” there shall be inserted the words “then—
    (a) where it is a duty of excise charged otherwise than on goods; or
    (b) where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom;”.
Consular Relations Act 1968
6. In section 1 of the 1968 c. 18.Consular Relations Act 1968, after subsection (8) there shall be inserted the following subsection—
       “(8A) The references in Articles 50 and 62 to customs duties shall be construed as including references to excise duties chargeable on goods imported into the United Kingdom.”
7. In section 5 of the Consular Relations Act 1968, after subsection (1) there shall be inserted the following subsection—
       “(1A) In subsection (1)(b) of this section the expression “the law relating to customs”, to the extent that it refers to the law relating to duties on goods, refers to the law relating to duties (whether of customs or excise) for the time being chargeable on goods imported into the United Kingdom.”
Misuse of Drugs Act 1971
8. In section 12(1)(b) of the 1971 c. 38.Misuse of Drugs Act 1971, after the words “the Customs and Excise Act 1952” there shall be inserted the words “or under section 50, 68 or 170 of the Customs and Excise Management Act 1979”.
Finance Act 1972
9. In section 17 of the 1972 c. 41.Finance Act 1972, after subsection (1) there shall be inserted the following subsection—
       “(1A) Section 125(3) of the Customs and Excise Management Act 1979 shall have effect in its application by virtue of subsection (1) of this section as if the reference to subsections (1) and (2) of that section included a reference to section 11 of this Act.”
10. In section 17 of the Finance Act 1972, for subsection (2) there shall be substituted the following subsection—
       “(2) The following provisions of the Customs and Excise Management Act 1979 shall be excepted from the enactments which are to have effect as mentioned in subsection (1) of this section, that is to say—
          (a) section 43(5) (re-importation);
          (b) section 125(1) and (2) (valuation of goods imported);
          (c) section 126 (charge of duty on manufactured or composite imported articles);
          (d) section 127(1)(b) (declaration as to duty payable); and
          (e) section 174 (Isle of Man).”
​11. In section 27 of the 1972 c. 41.Finance Act 1972, for subsection (1) (as originally enacted) there shall be substituted the following subsection—
       “(1) Where imported goods subject to a duty of customs or excise or a duty of customs and a duty of excise are supplied while warehoused, the supply shall be disregarded for the purposes of this Part of this Act if the goods are supplied before payment of the duty to which they are subject or, where they are subject to a duty of customs and a duty of excise, of the duty of excise.”
Table of textual amendments
12. In the enactments specified in the following Table, for so much of the provision in column 1 as is specified in column 2 there shall be substituted the words in column 3.
TABLE Part I Enactments of the Parliament of the United Kingdom