Customs and Excise Management Act 1979
c. 2125
Sch. 4
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 In section 27 of the 1972 c. 41.Finance Act 1972, for subsection (1) (as originally enacted) there shall be substituted the following subsection—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
| Section or Schedule | Words or provision replaced | Replacement |
|---|---|---|
| Crown Debts and Judgments Act 1860 c. 115 | ||
| Section 1 (as amended by the Customs and Excise Act 1952). | From “the Customs” to “1952”. | “customs and excise contained in subsection (2) of section 157 of the Customs and Excise Management Act 1979”. |
| From “sections ”. | “subsection ”. | |
| Naval Prize Act 1864 c. 25 | ||
| Section 47. | “duties of Customs” | “duties chargeable on imported goods (whether of customs or excise)”. |
| “the Customs” (twice). | “customs or excise”. | |
| Sections 48 and 48A. | “relating to the Customs” | “relating to customs or excise”. |
| Section 49. | “duties of Customs” | “duties chargeable on imported goods (whether of customs or excise)”. |
| Explosives Act 1875 c. 17 | ||
| Section 40(9)(e). | “the Customs” (twice). | “customs or excise”. |
| Section 43. | “the Customs” (twice). | “customs or excise”. |
| Customs and Inland Revenue Act 1879 c. 21 | ||
| Section 5 (as originally enacted). | From the beginning to “following”. | “The importation of the following goods is prohibited, that is to say”. |
| Stamp Duties Management Act 1891 c. 38 | ||
| Section 23. | “duty of excise”. | “duty of excise other than a duty of excise chargeable on goods imported into the United Kingdom”. |
| Merchant Shipping Act 1894 c. 60 | ||
| Section 492. | “customs laws” (twice). | “customs or excise laws”. |
| Foreign Prison-Made Goods Act 1897 c. 63 | ||
| Section 1 (as originally enacted). | From the beginning to “following”. | “The importation of the following goods is prohibited”. |
