Introductory text

Annotations

Footnotes

f1

1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(1) was substituted, sections 93(2), (2A), (3), (7) amended, and section 93(5A) inserted, by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; section 93(2) was amended by the Finance Act 1981 (c. 35), Schedule 8, Part I, paragraph 2, by the Finance Act 1986 (c. 41), Schedule 3, paragraphs 1, 3, 4 and by the Finance Act 1988 (c. 39), sections 9(2), Schedule 14, Part I; section 93(2A) was inserted by the Finance Act 1981, Schedule 8, Part I, paragraph 2; section 93(6) was amended by the Finance Act 1994 (c. 9), Schedule 4, paragraph 3; section 93(7) was inserted by the Finance Act 1981, Schedule 8, Part I, paragraph 2 and substituted by the Finance Act 1986, Schedule 3, paragraphs 1, 7.

f2

1979 c. 4; section 2 was substituted by S.I. 1979/241, article 6; section 2(1) was amended by S.I. 1992/3158, regulations 2(1), 3 and amended by the Finance Act 1995 (c. 4), Schedule 29, Part I(3); section 2(3A) was inserted by the Finance Act 1981, Schedule 8, Part II, paragraph 10, amended by the Finance Act 1991 (c. 31), Schedule 2, paragraph 3(1) and by the Finance Act 1997 (c. 16), section 5(3); section 2(5) was amended by the Finance Act 1991, Schedule 2, paragraph 3(2); section 2(6) was repealed by the Finance Act 1991, Schedule 2, paragraph 3(3), Schedule 19, Part II; sections 2(7) and 2(8) were amended by the Finance Act 1995, Schedule 29, Part I(3); section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one with the Customs and Excise Management Act 1979 and section 4(3) applies the definitions in that latter Act; section 1(1) of the Customs and Excise Management Act 1979 defines “the Commissioners”.