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 Later legislation changes this provision in ways not yet written into the text below: Sch. 4 para. 193-195 repealed by Coroners and Justice Act 2009 Sch. 23 Pt. 1 Sch. 4 para. 37 repealed by Tribunals, Courts and Enforcement Act 2007 Sch. 23 Pt. 6 Sch. 4 para. 66 repealed by Tribunals, Courts and Enforcement Act 2007 Sch. 23 Pt. 6 97Paragraph 97 Customs and Excise Management Act 1979 (c. 2)