{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-4/paragraph-1.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "schedule/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2.\nTABLE\nOriginal reference\nTo be construed as reference to—\nCommissioners of Customs\nCommissioners of Inland Revenue\nCommissioners of Customs and Excise.\nCommissioners of Excise\nSolicitor for the Customs\nSolicitor for the Customs and Excise.\nSolicitor of Inland Revenue\nSecretary for the Customs\nSecretary to the Commissioners of Customs and Excise.\nSecretary of the Commissioners of Inland Revenue\nAccountant and Comptroller General of Customs\nAccountant and Comptroller General of the Customs and Excise.\nAccountant and Comptroller General of Inland Revenue\nCollector of Customs\nCollector of Inland Revenue\nCollector of Customs and Excise.\nCollector of Excise\nOfficer of Customs\nOfficer of Inland Revenue\nOfficer of Customs and Excise.\nOfficer of Excise",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/schedule/4/paragraph/1",
    "retrieved_at": "2026-10-29T10:19:19.216576+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."
}