Customs and Excise Management Act 1979 (c. 2) Customs and Excise Management Act 1979 (c. 2) England and Wales Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 3 para. 59 repealed by Coroners and Justice Act 2009 Sch. 23 Pt. 1 Sch. 3 para. 57(2) repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 4 50Paragraph 50 Customs and Excise Management Act 1979 (c. 2)