Introductory text

Annotations

Footnotes

f1

1979 c. 4. Section 13(1A) was inserted by the Finance Act 1981(c. 35), Schedule 8, paragraph 12. Section 49(1)(a), (g) and (2) was substituted by the Finance Act 1991(c. 31), Schedule 2, paragraph 14. Section 55A(2) was inserted by the Finance Act 1988(c. 39), Schedule 1, Part 2, paragraph 6. Section 56(1) was amended by the Finance Act 1986(c. 41), Schedule 23, Part 4 and the Finance Act 1997(c. 16), section 5(4). Section 62(5) was amended by the Finance Act 2001(c. 9), section 5. Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979(c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005(c. 11)) defines “the Commissioners”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.