{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-178",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-178.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/178",
  "kind": "section",
  "number": "178",
  "heading": "Citation and commencement.",
  "text": "(1) This Act may be cited as the Customs and Excise Management Act 1979.\n(2) This Act, the Customs and Excise Duties (General Reliefs) Act 1979, ... the Hydrocarbon Oil Duties Act 1979 ... and the Tobacco Products Duty Act 1979 may be cited together as the Customs and Excise Acts 1979.\n(3) This Act shall come into operation on 1st April 1979.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 178(2) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 3."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1979 c. 5."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1979 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/178",
    "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."
}