Customs and Excise Management Act 1979 (c. 2) Customs and Excise Management Act 1979 (c. 2) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 103 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 13 para. 96 repealed by Child Maintenance and Other Payments Act 2008 Sch. 8 Sch. 13 para. 97 repealed by Child Maintenance and Other Payments Act 2008 Sch. 8 44Paragraph 44 Customs and Excise Management Act 1979 (c. 2)