Customs and Excise Management Act 1979

114 Power to prohibit use of certain substances in exciseable goods. U.K.

(1) If it appears to the satisfaction of the Commissioners that any substance [F1 , product or liquid] is used, or is capable of being used, in the manufacture or preparation for sale of any goods chargeable, as goods manufactured or produced in the United Kingdom, with a duty of excise, and that that substance [F1 , product or liquid] is of a noxious or detrimental nature or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, the Commissioners may by regulations prohibit the use of that substance [F1 , product or liquid] in the manufacture or preparation for sale of any goods specified in the regulations.

(2) If while any such regulations are in force any person knowingly uses a substance [F2 , product or liquid] thereby prohibited in the manufacture or preparation for sale of any goods specified in the regulations [F3 his use of that substance [F2 , product or liquid] in that manner shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); but section 10 of that Act (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of this subsection.]

(3) Any substance [F4 , product or liquid] the use of which is for the time being prohibited by any such regulations found in the possession of any person licensed for the manufacture or sale of any goods specified in the regulations, and any goods in the manufacture or preparation of which any [F5 substance, product or liquid] has been used contrary to any such prohibition, shall be liable to forfeiture.

Textual Amendments

F1 Words in s. 114(1) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

F2 Words in s. 114(2) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

F3 Words in s. 114(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. 1 para. 9 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

F4 Words in s. 114(3) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(3)(a); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

F5 Words in s. 114(3) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 4(3)(b); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)