Regulation 134 Requested attendance at premises or vehicles on a Sunday or other non-working daysC1I1
Where a person requests attendance by an HMRC officer or proper officer at premises or a vehicle because—
HMRC may charge that person a fee in relation to the attendance but only where the attendance is requested to occur on a day which is not a working day but treating a Saturday as a working day for the these purposes.
In this regulation, “vehicle” has the same meaning as it has in section 1(1) of CEMA 1979 M4.
Annotations
Textual amendments
- F1
Words in reg. 134(1)(b) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(a); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in reg. 134(1)(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(b); S.I. 2020/1643, reg. 2, Sch.
Marginal citations
- M1
Section 35 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 (c. 58), sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48), Schedule 1 to the Territorial Sea Act 1987 (c. 49), section 35 of the Immigration, Asylum and Nationality Act 2006 (c. 13) and paragraph 27 of Schedule 7 to the Act and S.I. 1992/3095.
- M2
Section 36 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 and sections 37, 38 and 46 of the Criminal Justice Act 1982.
- M3
Section 35 of the Act defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.
- M4
The definition of “vehicle” is amended by paragraph 4(2)(l) of Schedule 7 to the Act.
Modifications
- C1
Pt. 14 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 134 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.