Customs and Excise Duties (General Reliefs) Act 1979

Supplementary provisions U.K.

F1 16 Annual reports to Parliament. U.K.

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Textual Amendments

F1 S. 16 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 137 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

17 Orders and regulations. U.K.

(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 F2 ... 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament F3 ....

(3) Any statutory instrument containing an order under section F4 ... [F5 7][F6 , 11A][F7 13 or 13A] above F8 ... 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) F9 ..., where an order under section F10 ... [F11 , 11A][F12 13(1) or 13A] above restricts any relief from [F13 excise] 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.

In reckoning the said period of 28 days no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

F14 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of this section restricting any relief includes removing or reducing any relief previously conferred.

Textual Amendments

F2 Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F3 Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F4 Words in s. 17(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(3)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F5 “7” inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 14(2)(3)

F6 “, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(a)

F7 Words substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 28(3)

F8 Words in s. 17(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(3)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F9 Words in s. 17(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(4)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F10 Words in s. 17(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(4)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F11 “, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(a)

F12 Words substituted by virtue of Finance Act 1989 (c. 26, SIF 40:1), s. 28(3)

F13 Word in s. 17(4) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(4)(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F14 S. 17(5) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(5) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

18 Interpretation. U.K.

(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.

(2) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Customs and Excise Management Act 1979

• “the Commissioners”

• “the Customs and Excise Acts 1979”

• “the customs and excise Acts”

• F15 ...

• “goods”

• “hovercraft”

• “importer”

• “master”

• “officer” and “proper” in relation to an officer

• “port”

• “ship”

• “transit and transhipment”

• “warehouse”

  [F16 Part 2 of the Finance (No. 2) Act 2023]

• “spirits”

• “wine”

(3) This Act applies as if references to ships included references to hovercraft.

Textual Amendments

F15 Words in s. 18(2) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 340(7)

F16 Words in s. 18(2) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 6; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

19 Consequential amendments, repeals and transitional provision. U.K.

(1) The enactments specified in Schedule 2 to this Act shall be amended in accordance with the provisions of that Schedule.

(2) The enactments specified in Part I of Schedule 3 to this Act are hereby repealed to the extent specified in the third column of that Schedule and the regulations specified in Part II of that Schedule are hereby revoked to the extent so specified.

(3) References to import duties in instruments in force at the commencement of this Act shall, on and after that commencement, be construed—

(a) in the case of references in orders under section 5 or directions under section 6 of the M1 Import Duties Act 1958, as references to customs duties charged under section 5(1) or (2) of the M2 European Communities Act 1972;

(b) in the case of references in such orders or directions made by virtue of section 5(1A) of the said Act of 1958 or in regulations under section 5(6) of the M3 European Communities Act 1972, as references to customs duties (whether so charged or charged under the M4 Customs Duties (Dumping and Subsidies) Act 1969 or section 6(1) of the M5 Finance Act 1978).

Modifications etc. (not altering text)

C1 The 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 Citations

M1 1958 c. 6.

M2 1972 c. 68.

M3 1972 c. 68.

M4 1969 c. 16.

M5 1978 c. 42.

20 Citation and commencement. U.K.

(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.

(2) This Act shall come into operation on 1st April 1979.