{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-7/paragraph-1",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-7/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/7/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Notwithstanding the repeal by this Act of section 258 of the Customs and Excise Act 1952, of paragraph 5 of Schedule 2 to the Finance Act 1970, and of paragraph 2(8) of Schedule 4 to the European Communities Act 1972, that section (together with Schedule 6) as it had effect immediately before the entry date within the meaning of the said Act of 1972, shall continue to have effect for cases in which the value of goods falls to be determined as at a time before that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1952 c. 44."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1970 c. 24."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1972 c. 68."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/schedule/7/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."
}