Section 178 Citation and commencement.

United Kingdom

(1)

This Act may be cited as the Customs and Excise Management Act 1979.

(2)

This Act, the M1Customs and Excise Duties (General Reliefs) Act 1979, F1... the M2Hydrocarbon Oil Duties Act 1979 F2... and the M3Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.

(3)

This Act shall come into operation on 1st April 1979.

Annotations

Textual amendments

F1: Words in s. 178(2) omitted (1.2.2025) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 27; S.I. 2025/96, reg. 2(e) (with reg. 3)
F2: Words in s. 178(2) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.

Marginal citations

M1: 1979 c. 3.
M2: 1979 c. 5.
M3: 1979 c. 7.

Notes on Part XII

Modifications

C1: Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)