Customs and Excise Duties (General Reliefs) Act 1979
Act of the Parliament of the United Kingdom
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The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3) is an act of the Parliament of the United Kingdom that consolidated certain enactments relating to reliefs and exemptions from customs and excise duties in the United Kingdom.[1]
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Long titleAn Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.
Territorial extentUnited Kingdom
Royal assent22 February 1979
| Act of Parliament | |
| |
| Long title | An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments. |
|---|---|
| Citation | 1979 c. 3 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 22 February 1979 |
| Commencement | 1 April 1979[b] |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by |
|
| Relates to | |
Status: Partially repealed | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Customs and Excise Duties (General Reliefs) Act 1979 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Provisions
Repealed enactments
Section 19(2) of the act repealed 11 enactments and revoked 4 instruments, listed in parts I and II of schedule 3 to the act, respectively.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 | Customs and Excise Act 1952 | Sections 35 to 37 and 41 to 43. |
| Section 272. | ||
| Sections 309(1), (3) and (4) and 310. | ||
| 6 & 7 Eliz. 2. c. 6 | Import Duties Act 1958 | Sections 4, 5 and 6. |
| Section 10(1). | ||
| Sections 12(4) and 13. | ||
| Sections 15 and 16. | ||
| In Schedule 3, paragraphs 4, 5 and 8. | ||
| In Schedule 4, paragraph 2. | ||
| 8 & 9 Eliz. 2. c. 44 | Finance Act 1960 | Section 10(1). |
| 1967 c. 54 | Finance Act 1967 | Section 2. |
| 1968 c. 44 | Finance Act 1968 | Section 7. |
| 1969 c. 32 | Finance Act 1969 | Section 54. |
| 1972 c. 41 | Finance Act 1972 | Section 55(2) and (3). |
| 1972 c. 68 | European Communities Act 1972 | In section 5, subsections (5), (6) and (6A). |
| In Schedule 4, paragraph 1. | ||
| 1975 c. 45 | Finance (No. 2) Act 1975 | In Schedule 3, paragraphs 10, 11 and 13. |
| 1977 c. 36 | Finance Act 1977 | Section 12. |
| 1978 c. 42 | Finance Act 1978 | Section 6(8). |
| In Schedule 12, paragraphs 9, 10, 15, 19(7)(d), 20, 25 and 26. |
| Citation | Title | Extent of revocation |
|---|---|---|
| SI 1976/2130 | Customs Duties (ECSC) Relief Regulations 1976 | All the regulations. |
| SI 1977/910 | Inward Processing Relief Regulations 1977 | Regulation 7(1). |
| SI 1977/1785 | Customs and Excise (Relief for Returned Goods) Regulations 1977 | All the regulations. |
| SI 1978/1148 | Customs Duties (Inward and Outward Processing Relief) Regulations 1978 | Regulation 2. |
Subsequent developments
Sections 1 to 5 and section 14 of the act were repealed by schedule 7 to the Taxation (Cross-border Trade) Act 2018, which came into force on 31 December 2020.[3]