http://www.legislation.gov.uk/ukpga/1979/3/introductionCustoms and Excise Duties (General Reliefs) Act 1979An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.1980-02-29texttext/xmlenStatute Law Database2024-06-03Expert Participation2024-02-22 1979 c.3An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.[22nd February 1979]Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)Act modified by S.I. 1990/2167, art. 5Act wholly in force at 1.4.1979 see s. 20(2)Act applied (1.12.1992) by Value Added Tax Act 1983 (c. 55), s. 24(1) (as substituted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2)(3), Sch. 3 para.25; S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.))Act other than ss. 8, 9(b), excluded (20.10.1995) by S.I. 1995/2518, reg. 118(d)Act continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.Act applied (31.12.2020) by 1994 c. 23, s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7))Act applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 16; S.I. 2020/1643, reg. 2, Sch.Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)Act applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 9; S.I. 2020/1643, reg. 2, Sch.Act excluded (except ss. 8, 9(b)) (1.8.2021) by S.I. 1995/2518, regs. 133AB(d), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)Act applied (with modifications) by 2018 c. 22, Sch. 7 para. 158(4) (as inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)