# Finance Act 2000, Section 27: Security for customs and excise duties.


(1) Section 157 of the Customs and Excise Management Act 1979 (bonds and security) is amended as follows.
(2) In subsection (1) (power to require security), for “by bond" substitute “ (or further security) by bond, guarantee ”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In subsection (2) (bonds for the purposes of assigned matters), after “Any bond" insert “ , guarantee or other security ”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2000/17/section/27 (the official version)
Page: https://openlegislation.uk/finance-act-2000/section-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.