Customs and Excise Duties (General Reliefs) Act 1979

Supplementary provisions

16 Annual reports to Parliament

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

(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 or 13 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 or 13 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.

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.

(5) Subsection (4) above does not apply in the case of an instrument containing an order under section 1 or 4 above which states that it does not restrict any relief otherwise than in pursuance of a Community obligation.

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

18 Interpretation

(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 Excises Management Act 1979

" the Commissioners "

" the Customs and Excise Acts 1979 "

" the customs and excise Acts "

" customs and excise airport "

" goods "

" hovercraft "

" importer "

" master "

" officer " and " proper " in relation to an officer

" port "

" ship "

" transit and transhipment "

warehouse "

Alcoholic Liquor Duties Act 1979

" spirits "

" wine "

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

19 Consequential amendments, repeals and transitional provision

(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 [1958 c. 6.] Import Duties Act 1958, as references to customs duties charged under section 5(1) or (2) of the [1972 c. 68.] European Communities Act 1972;

(b) in the case of references in such orders or directions made by virtue of section 5(1 A) of the said Act of 1958 or in regulations under section 5(6) of the European Communities Act 1972, as references to customs duties (whether so charged or charged under the [1969 c. 16.] Customs Duties (Dumping and Subsidies) Act 1969 or section 6(1) of the [1978 c. 42.] Finance Act 1978).

20 Citation and commencement

(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.