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. 1 Pt. 1 words substituted by Crime and Policing Act 2026 Sch. 11 para. 4(2) Sch. 1 Pt. 1 words inserted by Crime and Policing Act 2026 Sch. 11 para. 4(3) 23. Section 85(2) (shooting at naval or revenue vessels). CUSTOMS AND EXCISE MANAGEMENT ACT 1979 (c. 2)