Customs and Excise Management Act 1979 (c. 2) Customs and Excise Management Act 1979 (c. 2)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 4 para. 70-72 omitted by Scotland Act 2012 Sch. 2 para. 3(3)
• Sch. 4 para. 129 omitted by Police, Crime, Sentencing and Courts Act 2022 Sch. 11 para. 38(1)(a)