{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-157",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-157.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/157",
  "kind": "section",
  "number": "157",
  "heading": "Bonds and security.",
  "text": "(1) Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security (or further security) by bond, guarantee or otherwise for the observance of any condition in connection with customs or excise.\n(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Any bond , guarantee or other security taken for the purposes of any assigned matter—\n(a) shall be taken on behalf of Her Majesty; and\n(b) shall be valid notwithstanding that it is entered into by a person under full age; and\n(c) may be cancelled at any time by or by order of the Commissioners.\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 157(1) substituted (28.7.2000) by 2000 c. 17, s. 27(1)(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 157(1A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(2) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 157(2) inserted (28.7.2000) by 2000 c. 17, s. 27(1)(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 157(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(3)(a) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 157(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(3)(b) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/157",
    "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."
}