Modifications etc. (not altering text)
C1Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
(1)Any power to make regulations under this Act shall be exercisable by statutory instrument.
(2)Subject to [F1subsections (3) and (4)] below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(3)A statutory instrument containing regulations made under [F2section 5, 20, [F320B,] 22, 25, 26(1ZA), 35A or 64] above shall be subject to annulment in pursuance of a resolution of the House of Commons.
[F4(4)A statutory instrument containing (whether alone or with other provision) regulations under section 166A that amend (or repeal or revoke)—
(a)an Act of Parliament,
(b)an Act of the Scottish Parliament,
(c)an Act or Measure of Senedd Cymru, or
(d)Northern Ireland legislation,
may not be made unless a draft of the instrument has been laid before each House of Parliament and approved by a resolution of each House.]
Textual Amendments
F1Words in s. 172(2) substituted (1.3.2021) by European Union (Future Relationship) Act 2020 (c. 29), ss. 21(3)(a), 40(7); S.I. 2020/1662, reg. 3(a)
F2Words in s. 172(3) substituted (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. 116 (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)
F3Word in s. 172(3) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 340(4)
F4S. 172(4) inserted (1.3.2021) by European Union (Future Relationship) Act 2020 (c. 29), ss. 21(3)(b), 40(7); S.I. 2020/1662, reg. 3(a)
Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.
Textual Amendments
F5S. 174 repealed by Isle of Man Act 1979 (c. 58), Sch. 2
(1)In the application of this Act to Scotland—
(a)any reference to costs shall be construed as a reference to expenses;
(b)any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;
(c)any reference to a plaintiff shall be construed as a reference to a pursuer;
(d)any reference to a magistrates’ court shall be construed as a reference to the sheriff court.
(2)F6
Textual Amendments
F6S. 175(2) repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2), s. 28(2), Sch. 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7S. 176 repealed (1.8.2007) by The Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(n)
(1)The enactments specified in Schedule 4 to this Act shall be amended in accordance with the provisions of that Schedule.
(2)
F8(3)The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
(4)The saving and transitional provisions contained in Schedule 7 to this Act shall have effect.
(5)The provisions of Schedules 4, 5 and 7 to this Act shall not be taken as prejudicing the operation of sections 15 to 17 of the M1Interpretation Act 1978 (which relate to the effect of repeals).
Textual Amendments
F8S. 177(2) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III
Modifications etc. (not altering text)
C2The text of s. 177(1)(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
(1)This Act may be cited as the Customs and Excise Management Act 1979.
(2)This Act, the M2Customs and Excise Duties (General Reliefs) Act 1979, the M3Alcoholic Liquor Duties Act 1979, the M4Hydrocarbon Oil Duties Act 1979 F9 and the M5Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.
(3)This Act shall come into operation on 1st April 1979.