Source: http://www.legislation.gov.uk/ukpga/1979/3/body
Timestamp: 2016-05-27 11:19:43
Document Index: 517201985

Matched Legal Cases: ['art. 3', 'art. 4', 'art. 3', 'art. 4', 'art. 3', 'art. 4', 'art. 3', 'art. 4', 'art. 3', 'art. 4', 'art. 3', 'art. 3', 'art. 2', 'art.2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchCustoms and Excise Duties (General Reliefs) Act 1979You are here:1979 c. 3Whole Act without SchedulesTable of ContentsContentMore ResourcesPrevious: IntroductionNext: SchedulePlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are currently no known outstanding effects for the Customs and Excise Duties (General Reliefs) Act 1979.Changes to LegislationRevised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site. Principal reliefs from customs dutiesE+W+S+N.I.1 Reliefs from customs duty for conformity with [F1EU] obligations and other international obligations, etc.E+W+S+N.I.(1)The Secretary of State may, in accordance with subsections (2) to (6) below, by order provide for relieving goods from the whole or part of any customs duty chargeable on goods imported into the United Kingdom.
(a)conforming with any [F1EU] obligations; or
(b)otherwise affording relief provided for by or under the [F1EU] Treaties or any decisions of the representatives of the governments of the member States of the Coal and Steel Community meeting in Council.
(6)Articles recorded with sound, other than exposed cinematograph film, may be relieved from customs duty (other than duty chargeable on similar articles not so recorded) if the articles are not produced in quantity for general sale as so recorded.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Subordinate Legislation MadeP1S. 1: for exercises of this power before 1.2.1991 see Index to Government Orders.P2S. 1: ss. 1 and 4 power exercised (31.12.1991) by S.I.1991/2925Amendments (Textual)F1Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3)4(2)6(4)6(5))2 Reliefs from customs duty referable to Community practices.E+W+S+N.I.(1)The Secretary of State may by regulations make such provision as regards reliefs from customs duty chargeable on goods imported into the United Kingdom as appears to him to be expedient having regard to the practices adopted or to be adopted in other member States, whether by law or administrative action and whether or not for conformity with Community obligations.
(2)Regulations under this section may amend or repeal accordingly any of sections 1, 3, 4 and 15 of this Act.
3 Power to exempt particular importations of certain goods from customs duty.E+W+S+N.I.(1)Subject to the provisions of this section, the Secretary of State may direct that payment shall not be required of the whole or part of any customs duty which is chargeable on any goods imported or proposed to be imported into the United Kingdom if he is satisfied—
(7)A direction of the Secretary of State under this section shall have effect only if and so long as any conditions of the relief, including any conditions imposed by the Commissioners under subsection (6) above, are complied with; but where any customs duty is paid on the importation of any goods, and the Commissioners are satisfied that by virtue of a direction subsequently given and having effect under this section payment of the duty is not required, then the duty shall be repaid.
4 Administration of reliefs under section 1 and administration or implementation of similar Community reliefs.E+W+S+N.I.(1)The Secretary of State may by order make provision for the administration of any relief under section 1 above or for the implementation or administration of any like relief provided for by any Community instrument.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Subordinate Legislation MadeP3S. 4: for exercises of this power before 1.2.1991 see Index to Government Orders.P4S. 4: ss. 1 and 4 power exercised (31.12.1991) by S.I.1991/2925. Reliefs from duties for Channel Islands or Isle of Man goodsE+W+S+N.I.5 Relief from customs duty of certain goods from Channel Islands.E+W+S+N.I.(1)Subject to subsection (2) below, any goods which are the produce or growth of any of the Channel Islands or which have been manufactured in any of those islands from—
(3)Directions under subsection (2) above may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F2S. 6 repealed by Isle of Man Act 1979 (c. 58), Sch. 2 Miscellaneous reliefs from customs and excise dutiesE+W+S+N.I.[7F3 Power to provide for reliefs from duty and value added tax in respect of imported legacies.E+W+S+N.I.(1)The Commissioners may by order make provision for conferring reliefs from duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.
“duty” means customs or excise duty chargeable on goods imported into the United Kingdom and, in the case of excise duty, includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act M11979;
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F3S. 7 substituted by Finance Act 1984 (c. 43, SIF 40:1), s. 14(1)(3)Marginal CitationsM11979 c.8 (40:1). 8 Relief from customs or excise duty on trade samples, labels, etc.E+W+S+N.I.The Commissioners may allow the delivery without payment of customs or excise duty on importation, subject to such conditions and restrictions as they see fit—
(b)of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom [F4or the Isle of Man].
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F4Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 269 Relief from customs or excise duty on antiques, prizes, etc.E+W+S+N.I.The Commissioners may allow the delivery without payment of customs or excise duty on importation—
Reliefs from excise dutiesE+W+S+N.I.10 Relief from excise duty on certain United Kingdom goods re-imported.E+W+S+N.I.[F5(1)Without prejudice to any other enactment relating to excise, the following provisions of this section shall have effect in relation to goods manufactured or produced in the United Kingdom [F6or the Isle of Man] which are re-imported into the United Kingdom after exportation therefrom.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F5S. 10 repealed (E.) (28.9.2005) by Animal By-Products Regulations 2005 (S.I. 2005/2347), regs. 1, 54(1)(a)F6Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 27Modifications etc. (not altering text)C1S. 10(2)(a) amended by S.I. 1985/1032, reg. 11(b)C2S. 10(2)(a) modified by S.I. 1983/947, regs. 12, 13C3S. 10(2)(a) amended (1.1.1993) by S.I. 1992/3152, regs. 11(b), 1211 Relief from excise duty on certain foreign goods re-imported.E+W+S+N.I.(1)Without prejudice to any other enactment relating to excise but subject to subsection (2) below, goods manufactured or produced outside the United Kingdom [F7and the Isle of Man] which are re-imported into the United Kingdom after exportation therefrom may on their re-importation be delivered without payment of excise duty for home use, where so eligible, if it is shown to the satisfaction of the Commissioners—
(2)For the purposes of this section goods which on their previous importation were entered for transit or transhipment or were permitted to be delivered without payment of excise duty as being imported only temporarily with a view to subsequent re-exportation and which were re-exported accordingly shall on their re-importation be deemed not to have been previously imported.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F7Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 28Modifications etc. (not altering text)C4S. 11(1)(a) amended by S.I. 1985/1032, reg. 11(b)C5S. 11(1)(a) modified by S.I. 1983/947, regs. 12, 13C6S. 11(1)(a) amended (1.1.1993) by S.I. 1992/3152, regs. 11(b), 12[F811A Relief from excise duty on goods imported for testing etc.E+W+S+N.I.(1)The Commissioners may by order provide that, in such cases and subject to such exceptions as may be specified in the order, goods imported into the United Kingdom for the sole or main purpose—
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Subordinate Legislation MadeP5S. 11A: S. 11A power exercised by S.I. 1991/2089Amendments (Textual)F8S. 11A inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(1)Marginal CitationsM21979 c.8 (40:1). Relief for goods for Her Majesty’s shipsE+W+S+N.I.12 Supply of duty-free goods to Her Majesty’s ships.E+W+S+N.I.(1)The Treasury may by regulations provide that, subject to any prescribed conditions, goods of any description specified in the regulations which are supplied either—
(6)The powers conferred by this section shall apply for the purposes of customs duty as they apply for the purposes of excise duty but shall not so apply after such day as the Commissioners may by order appoint.
Personal reliefsE+W+S+N.I.13 Power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax.E+W+S+N.I.(1)The Commissioners may by order make provision for conferring on persons entering the United Kingdom reliefs from duty and value added tax; and any such relief may take the form either of an exemption from payment of duty and tax or of a provision whereby the sum payable by way of duty or tax is less than it would otherwise be.
[F9(1A)The Commissioners may by order make provision supplementing any Community relief, in such manner as they think necessary or expedient.]
(2)Without prejudice to subsection (1) above, the Commissioners may by order make provision whereby, in such cases and to such extent as may be specified in the order, a sum calculated at a rate specified in the order is treated as the aggregate amount payable by way of duty and tax in respect of goods imported by a person entering the United Kingdom; but any order making such provision shall enable the person concerned to elect that duty and tax shall be charged on the goods in question at the rate which would be applicable apart from that provision.
(a)may make any relief for which it provides [F10, or any community relief,] subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies [F11and conditions with respect to the conduct in relation to the goods of persons other than the person on whom the relief is conferred and of persons whose identity cannot be ascertained at the time of importation];
(b)may [F12, in relation to any relief conferred by order made under this section,] contain such incidental and supplementary provisions as the Commissioners think necessary or expedient, including [F13provisions requiring any person to whom a condition of the relief at any time relates to notify the Commissioners of any non-compliance with the condition and] provisions for the forfeiture of goods in the event of non-compliance with any condition subject to which they have been relieved from duty or tax; and
[F14(3A)An order under this section may provide, in relation to any relief which under such an order is made subject to a condition, for there to be a presumption that, in such cases as may be described in the order by reference—
(4)In this section— [F15“Community relief” means any relief which is conferred by a Community instrument and is of a kind, or of a kind similar to that, which could otherwise be conferred by order made under this section;]
[F16“conduct”, in relation to any person who has or may acquire possession or control of any goods, includes that person’s intentions at any time in relation to those goods;]
“duty” means customs or excise duty chargeable on goods imported into the United Kingdom and, in the case of excise duty, includes any addition thereto by virtue of section 1 of the M3Excise Duties (Surcharges or Rebates) Act 1979; and
“value added tax” or “tax” means value added tax chargeable on the importation of goods [F17from places outside the member States or on the acquisition of goods from member States other than the United Kingdom].
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Subordinate Legislation MadeP6S. 13: power exercised by S.I. 1991/1286 and 1991/1287S. 13: power exercised by S.I. 1991/1293S. 13: for previous exercises of this power see Index to Government OrdersAmendments (Textual)F9S. 13(1A) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 15(2)(8)F10Words inserted (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 15(3)(8)F11Words in s. 13(3)(a) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 1(5)(8), Sch. 1 para. 8(1)(a); S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.)F12Words inserted (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 15(4)(8)F13Words in s. 13(3)(b) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 1(5)(8), Sch. 1 para. 8(1)(b); S.I. 1992/2979, art. 4, Sch.Pt. II (and S.I. 1992/3261, art. 3, Sch.)F14S. 13(3A)(3B)(3C) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 1(5)(8), Sch. 1 para. 8(2); S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.)F15Definition inserted (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 15(5)(8)F16Definition of "conduct" in s. 13(4) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 1(5)(8), Sch. 1 para. 8(3); S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.)F17Words in definition of "value added tax" in s. 13(4) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2)(3), Sch. 3 Pt. III para.93; S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.)Marginal CitationsM31979 c. 8. [F1813A Reliefs from duties and taxes for persons enjoying certain immunities and privileges.E+W+S+N.I.(1)The Commissioners may by order make provision for conferring in respect of any persons to whom this section applies reliefs, by way of remission or repayment, from payment by them or others of duties of customs or excise, value added tax or car tax.
“ duty of customs ” includes any agricultural levy within the meaning of section 6 of the [F19European Union] Act M4 1972 chargeable on goods imported into the United Kingdom, and “ duty of excise ” means any duty of excise chargeable on goods and includes any addition to excise duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act M5 1979. (7)For the purposes of this section and section 13C of this Act, where in respect of any person to whom this section applies relief is conferred (whether by virtue of an order under this section or otherwise) in relation to the use of goods by any persons or for any purposes, the relief is to be treated as conferred subject to a condition binding on him that the goods will be used only by those persons or for those purposes.
(8)Nothing in any order under this section shall be construed as authorising a person to import any thing in contravention of any pro-hibition or restriction for the time being in force with respect to it under or by virtue of any enactment.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F18Ss. 13A–13C inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 28(1)(2)F19Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3)4(2)6(4)6(5))Marginal CitationsM41972 c.68 (29:5). M51979 c.8 (40:1). 13B Persons to whom section 13A applies.E+W+S+N.I.(1)The persons to whom section 13A of this Act applies are—
[F20(v)the International Development Act 2002.]
F20(c)any person enjoying, under or by virtue of section 2 of the European Communities Act 1972, any privileges or immunities similar to those enjoyed under or by virtue of the enactments referred to in paragraph (b) above.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F20S. 13B(1)(b)(v) substituted (17.6.2002) by International Development Act 2002 (c. 1), s. 19, Sch. 3 para. 7; S.I. 2002/1408, art. 2 (with savings in Sch. 5 para. 5)Marginal CitationsM61952 c.67 (7:3). M71964 c.5 (68:1). M81964 c.81 (68:1). M91966 c.10 (26:1). M101968 c.18 (68:1). M111968 c.48 (68:1). 13C Offence where relieved goods used, etc., in breach of condition.E+W+S+N.I.(1)Subsection (2) below applies where—
[F21(5)Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F21S. 13C(5) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3, Sch. 2 para.10; S.I. 1992/3104, art.2 Produce of the sea or continental shelfE+W+S+N.I.14 Produce of the sea or continental shelf.E+W+S+N.I.(1)Fish, whales or other natural produce of the sea, or goods produced or manufactured therefrom at sea, if brought direct to the United Kingdom, shall—
(b)in any other case, the seabed and sub-soil of the submarine areas adjacent to the coast, but outside the seaward limits of the territorial waters, of that country over which the exercise by that country of sovereign rights in accordance with international law is recognised or authorised by Her Majesty’s Government in the United Kingdom.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM121964 c. 29. M131964 c. 29. False statements etc. in connection with reliefs from customs dutiesE+W+S+N.I.15 False statements etc. in connection with reliefs from customs duties. E+W+S+N.I.(1)If a person—
(a)for the purpose of an application for relief from customs duty under section 1 or 3 above or under a Community instrument; or
(b)for the purpose of an application for an authorisation under regulations made under section 2 above,
makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under section 1, 3 or 4 above or a Community instrument, then—
(a)on summary conviction, to a fine not exceeding the prescribed sum, or to imprisonment for a term not exceeding 3 months, or to both; or
(a)if the offence was committed in England [F22or Wales], the prescribed sum within the meaning of [F23section 32 of the Magistrates’ Courts Act 1980 (£1,0 or other sum substituted by order under section 143(1) of that Act)];
(b)if the offence was committed in Scotland, the prescribed sum within the meaning of [F24subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,0 or other sum substituted by order under subsection (4) of that section)].
[F25(c)if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,0 or other sum substituted by order under Article 17 of that Order).]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F22Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 8(a)F23Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 179F24Words in s. 15(3)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 19F25S. 15(3)(c) added by S.I. 1984/703, (N.I. 3) Sch. 6 para. 8(b)Modifications etc. (not altering text)C7S. 15 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(e)Marginal CitationsM141979 c. 2. Supplementary provisionsE+W+S+N.I.16 Annual reports to Parliament.E+W+S+N.I.As soon as may be after the end of each financial year the Secretary of State shall lay before each House of Parliament a report on the exercise during that year of the powers conferred by sections 1, 3 and 4 above with respect to the allowance of exemptions and reliefs from customs duties (including the power to amend or revoke orders providing for any exemption or relief from customs duties).
17 Orders and regulations.E+W+S+N.I.(1)Any power to make orders or regulations under this Act shall be exercisable by statutory instrument.
(2)Any statutory instrument containing regulations under section 2 or 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament except where, in the case of regulations under section 2, a draft of the regulations has been approved by resolution of each House of Parliament.
(3)Any statutory instrument containing an order under section 1, 4 [F267][F27, 11A][F2813 or 13A] above or regulations under section 14(3) above shall be subject to annulment in pursuance of a resolution of the House of Commons except in a case falling within subsection (4) below.
(4)Subject to subsection (5) below, where an order under section 1, 4 [F29, 11A][F3013(1) or 13A] above restricts any relief from duty or tax the statutory instrument containing the order shall be laid before the House of Commons after being made and, unless the order is approved by that House before the end of the period of 28 days beginning with the day on which it was made, it shall cease to have effect at the end of that period but without prejudice to anything previously done under the order or to the making of a new order.
(5)Subjection (4) above does not apply in the case of an instrument containing an order under section 1 [F31, 4 or 11A] above which states that it does not restrict any relief otherwise than in pursuance of a Community obligation.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F26 “7” inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 14(2)(3)F27 “, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(a)F28Words substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 28(3)F29 “, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(a)F30Words substituted by virtue of Finance Act 1989 (c. 26, SIF 40:1), s. 28(3)F31Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(b)18 Interpretation.E+W+S+N.I.(1)This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.
19 Consequential amendments, repeals and transitional provision.E+W+S+N.I.(1)The enactments specified in Schedule 2 to this Act shall be amended in accordance with the provisions of that Schedule.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C8The text of s. 19(1)(2), Schs. 2 (except as indicated) and 3 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.Marginal CitationsM151958 c. 6. M161972 c. 68. M171972 c. 68. M181969 c. 16. M191978 c. 42. 20 Citation and commencement.E+W+S+N.I.(1)This Act may be cited as the Customs and Excise Duties (General Reliefs) Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.