Customs and Excise Management Act 1979

Commissioners' receipts and expenses

17 Disposal of duties, etc.

(1) Save for such sums as may be required for any disbursements permitted by section 10 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866, all money and securities for money collected or received in Great Britain for or on account of customs or excise shall be paid or remitted to and accounted for by the Bank of England in such manner as the Commissioners may with the approval of the Treasury direct, and shall be placed to the account in the books of the Bank entitled " the General Account of the Commissioners of Customs and Excise ".

(2) The Bank shall deliver to the Commissioners each day a statement in writing of the money or securities for money, if any, received on that day from or on account of the Commissioners, and every statement so delivered shall be deemed to be a sufficient acknowledgement by the Bank of the receipt of the money and securities specified therein.

(3) Any money and securities for money standing to the credit of the General Account shall be dealt with as provided in section 10 of the Exchequer and Audit Departments Act 1866 subject, however, to payment to the Government of the Isle of Man of the amounts mentioned in section 2(1) of the [1958 c. 11.] Isle of Man Act 1958 (payments of Isle of Man share of equal duties).

(4) All money and securities for money collected or received in Northern Ireland for or on account of—

(a) duties of customs or excise on goods imported into or manufactured or produced in Northern Ireland; or

(b) any duties of excise specified in any order of the Treasury for the time being in force under section 37(3) of the [1973 c. 36.] Northern Ireland Constitution Act 1973,

shall be dealt with as provided in section 10 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866.

(5) Notwithstanding anything in section 10 of the Exchequer and Audit Departments Act 1866 or in subsection (1) above as to the disbursements which may be made out of money collected or received for or on account of customs or excise—

(a) any sum required for the purpose of such disbursements in the Port of London shall be paid out of the General Account; and

(b) no repayment of sums overpaid in error shall be made unless the claim thereto is made and evidence in support thereof is submitted to the Commissioners within 6 years of the date of the overpayment and the claim is established to the satisfaction of the Commissioners.

(6) Any reference in this section to money and securities for money collected or received for or on account of customs or excise or of any duties thereof includes a reference to any sums received under or by virtue of any enactment relating to customs or excise or to those duties by way of pecuniary penalties or the pecuniary proceeds of any forfeiture, costs, or otherwise howsoever.

18 Remuneration and expenses of Commissioners

Any remuneration and allowances payable to the Commissioners under this Act and any expenses of the Commissioners under the Customs and Excise Acts 1979 shall be defrayed out of money provided by Parliament.