{
  "url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/section-17",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/section-17.json",
  "legislation": "ukpga/1979/3",
  "legislation_title": "Customs and Excise Duties (General Reliefs) Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979",
  "path": "section/17",
  "kind": "section",
  "number": "17",
  "heading": "Orders and regulations.",
  "text": "(1) Any power to make orders or regulations under this Act shall be exercisable by statutory instrument.\n(2) Any statutory instrument containing regulations under section ... 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament ....\n(3) Any statutory instrument containing an order under section ... 7, 11A13 or 13A above ... shall be subject to annulment in pursuance of a resolution of the House of Commons except in a case falling within subsection (4) below.\n(4) ..., where an order under section ... , 11A13(1) or 13A above restricts any relief from excise duty or tax the statutory instrument containing the order shall be laid before the House of Commons after being made and, unless the order is approved by that House before the end of the period of 28 days beginning with the day on which it was made, it shall cease to have effect at the end of that period but without prejudice to anything previously done under the order or to the making of a new order.\nIn reckoning the said period of 28 days no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) For the purposes of this section restricting any relief includes removing or reducing any relief previously conferred.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 17(2) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 17(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(3)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "“7” inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 14(2)(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "“, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 28(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 17(3) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(3)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 17(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(4)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 17(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(4)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "“, 11A” inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words substituted by virtue of Finance Act 1989 (c. 26, SIF 40:1), s. 28(3)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in s. 17(4) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(4)(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "S. 17(5) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 138(5) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/3/section/17",
    "retrieved_at": "2026-10-29T10:19:17.907508+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}