Page:Customs and Excise Management Act 1979.pdf/129

Section 177(1).

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.”.