Customs and Excise Management Act 1979 (c. 2)

Part XII U.K. General and Miscellaneous

Modifications etc. (not altering text)

C1 Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

General powers, etc. U.K.

157 Bonds and security. U.K.

(1) Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security [F1 (or further security) by bond, guarantee] or otherwise for the observance of any condition in connection with customs or excise.

[F2 (1A) For the purposes of this section “condition in connection with excise” includes a condition in connection with excise duty charged, under the law of a member State other than the United Kingdom, on—

(a) manufactured tobacco,

(b) alcohol or alcoholic beverages, or

(c) mineral oils.

The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive 92/12/EEC.]

(2) Any bond [F3 , guarantee or other security] taken for the purposes of any assigned matter—

(a) shall be taken [F4 either on behalf of Her Majesty or on behalf of Her Majesty and the tax authorities of each member State other than the United Kingdom]; and

(b) shall be valid notwithstanding that it is entered into by a person under full age; and

(c) may be cancelled at any time by or by order of the Commissioners.

[F5 In this subsection “assigned matter” includes any excise duty charged as mentioned in subsection (1A) above.]

Textual Amendments

F1 Words in s. 157(1) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(2)

F2 S. 157(1A) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(3)

F3 Words in s. 157(2) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(4)

F4 Words in s. 157(2)(a) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(5)

F5 Words in s. 157(2) added (28.7.2000) by 2000 c. 17, s. 27(1)(6)