{
  "url": "https://openlegislation.uk/finance-act-2000/section-27",
  "json_url": "https://openlegislation.uk/finance-act-2000/section-27.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Security for customs and excise duties.",
  "text": "(1) Section 157 of the Customs and Excise Management Act 1979 (bonds and security) is amended as follows.\n(2) In subsection (1) (power to require security), for “by bond\" substitute “ (or further security) by bond, guarantee ”.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In subsection (2) (bonds for the purposes of assigned matters), after “Any bond\" insert “ , guarantee or other security ”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 27(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (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": "F2",
      "text": "S. 27(5) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (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": "S. 27(6) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 3(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/section/27",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}