{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-118A",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-118A.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": "section/118A",
  "kind": "section",
  "number": "118A",
  "heading": "Duty of revenue traders to keep records.",
  "text": "(1) The Commissioners may by regulations require every revenue trader—\n(a) to keep such records as may be prescribed in the regulations; and\n(b) to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may specify in writing (and different lesser periods may be specified for different cases) .\n(2) Regulations under this section—\n(a) may make different provision for different cases; and\n(b) may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.\n(3) A duty imposed by this section to preserve records may be discharged—\n(a) by preserving them in any form and by any means, or\n(b) by preserving the information contained in them in any form and by any means,\nsubject to any conditions or exceptions specified in writing by the Commissioners.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 118A(1)(b) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 1(2); S.I. 2011/777, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 118A(3) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 1(3); S.I. 2011/777, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Ss. 118A(4)-(6) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 1(4); S.I. 2011/777, art. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 118A(7) repealed (3.5.1994) by 1994 c. 9, ss. 256(4), 258, Sch. 26 Pt. VIII(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/118A",
    "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."
}