SCHEDULES

Sections 50(5), 68(4) and 170(4).

SCHEDULE 1Controlled Drugs: Variation of Punishments for Certain Offences under Tins Act

1Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class A drug or a Class B drug as if for the words from " shall be liable " onwards there were substituted the following words, that is to say— “shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both ;

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.”.

2Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class C drug as if for the words from " shall be liable " onwards there were substituted the following words, that is to say— “shall be liable—

(a)on summary conviction in Great Britain, to a penalty of three times the value of the goods or £500, whichever is the greater, or to imprisonment for a term not exceeding 3 months, or to both ;

(b)on summary conviction in Northern Ireland, to a penalty of three times the value of the goods or £100, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both ;

(c)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 5 years, or to both.”.

3In this Schedule " Class A drug ", " Class B drug " and " Class C drug " have the same meanings as in the [1971 c. 38.] Misuse of Drugs Act 1971.

Section 126(3).

SCHEDULE 2Composite Goods: Supplementary Provisions as to Excise Duties and Drawbacks

Duties

1(1)Where under subsection (1) of the principal section imported goods of any class or description are chargeable with a duty of excise in respect of any article contained in the goods as a part or ingredient of them and it appears to the Treasury on the recommendation of the Commissioners that to charge the duty according to the quantity of the article used in the manufacture or preparation of the goods (as provided by the principal section) is inconvenient and of no material advantage to the revenue or to importers of goods of that class or description, then the Treasury may by order give a direction in relation to goods of that class or description under and in accordance with this paragraph.

(2)An order under this paragraph may direct that in the case of goods of the class or description to which it applies the duty chargeable shall be calculated in such of the following ways as may be provided by the order, that is to say—

(a)at a rate specified in the order by reference to the weight, quantity or value of the goods; or

(b)by reference to a quantity so specified of the article, and (where material) on the basis that the article is of such value, type or quality as may be so specified.

(3)If it appears to the Treasury on the recommendation of the Commissioners that, in the case of goods of any class or description, the net amounts payable in the absence of any direction under this paragraph are insignificant, the order may direct that any such goods shall be treated for the purpose of the duty as not containing the article in respect of which the duty is chargeable.

(4)If it appears to the Treasury on the recommendation of the Commissioners that goods of any class or description are substantially of the same nature and use as if they consisted wholly of the article in respect of which the duty is chargeable, the order may direct that any such goods shall be treated for the purpose of the duty as consisting wholly of that article.

(5)In making an order under this paragraph the Treasury shall have regard to the quantity and (where material) the type or quality of the article in question appearing to them, on the advice of the Commissioners, to be ordinarily used in the manufacture or preparation of goods of the class or description to which the order applies which are imported into the United Kingdom.

2Where a direction given by virtue of paragraph 1 above is in force as regards goods of any class or description and any article contained in them, and goods of that class or description are imported into the United Kingdom containing a quantity of that article such as, in the opinion of the Commissioners, to suggest that advantage is being taken of the direction for the purpose of evading duty on the article, the Commissioners may, notwithstanding the direction, require that on those goods the duty in question shall be calculated as if they consisted wholly of that article or (if the Commissioners see fit) shall be calculated according to the quantity of the article actually contained in the goods.

3Nothing in paragraphs 1 and 2 above shall affect the powers of the Treasury under subsection (2) of the principal section; and any goods as regards which a direction under that subsection is for the time being in force shall be deemed to be excepted from any order under paragraph 1 above.

Drawbacks

4Where a direction is given by virtue of paragraph 1 above as regards imported goods of any class or description, the Treasury may by order provide that for the purpose of allowing any drawback of excise duties there shall, in such cases and subject to such conditions (if any) as may be specified in the order, be treated as paid on imported goods of that class or description the same duties as would be chargeable apart from the direction.

5(1)Where, in the case of imported goods of any class or description which contain as a part or ingredient any article chargeable with a duty of excise, drawback of the duty may be allowed in respect of the article according to the quantity contained in the goods or the quantity used in their preparation or manufacture, and it appears to the Treasury on the recommendation of the Commissioners that to allow the drawback according to that quantity is inconvenient and of no material advantage to the revenue or to the persons entitled to the drawback, then the Treasury may by order give the like directions as to the manner in which the drawback is to be calculated, or in which the goods are to be treated for the purposes of the drawback, as by virtue of paragraph 1 above they may give in relation to charging duty.

(2)For the purposes of this paragraph, the reference in paragraph 1(5) above to goods imported into the United Kingdom shall be taken as a reference to goods in the case of which the drawback may be allowed.

Supplementary

6Where any order under paragraph 1 or 5 above directs that, for the purpose of any duty or of any drawback, goods are to be treated as not containing or as consisting wholly of a particular article, the goods shall be so treated also for the purpose of determining whether any other duty is chargeable or any other drawback may be allowed, as the case may be ; but any duty or drawback which is charged or allowed shall, notwithstanding the direction, be calculated by reference to the actual quantity and value of the goods and, except for the duty or drawback to which the direction relates, by reference to their actual composition.

7Where a resolution passed by the House of Commons has statutory effect under the [1968 c. 2.] Provisional Collection of Taxes Act 1968 in relation to any duty of excise charged on imported goods, and any provision about that duty contained in an order under paragraph 1 above is expressed to be made in view of the resolution, then that provision may be varied or revoked retrospectively by an order made not later than one month after the resolution ceases to have statutory effect, and that order may include provision for repayment of any duty overpaid or for other matters arising from its having retrospective effect; but no such order shall have retrospective effect for the purpose of increasing the duty chargeable on any goods.

8The power to make orders under this Schedule shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

Interpretation

9In this Schedule " the principal section " means section 126 of this Act.

Sections 139, 143 and 145.

SCHEDULE 3Provisions Relating to Forfeiture

Notice of seizure

1(1)The Commissioners shall, except as provided in sub-paragraph (2) below, give notice of the seizure of any thing as liable to forfeiture and of the grounds therefor to any person who to their knowledge was at the time of the seizure the owner or one of the owners thereof.

(2)Notice need not be given under this paragraph if the seizure was made in the presence of—

(a)the person whose offence or suspected offence occasioned the seizure ; or

(b)the owner or any of the owners of the thing seized or any servant or agent of his ; or

(c)in the case of any thing seized in any ship or aircraft, the master or commander.

2Notice under paragraph 1 above shall be given in writing and shall be deemed to have been duly served on the person concerned—

(a)if delivered to him personally ; or

(b)if addressed to him and left or forwarded by post to him at his usual or last known place of abode or business or, in the case of a body corporate, at their registered or principal office ; or

(c)where he has no address within the United Kingdom, or his address is unknown, by publication of notice of the seizure in the London, Edinburgh or Belfast Gazette.

Notice of claim

3Any person claiming that any thing seized as liable to forfeiture is not so liable shall, within one month of the date of the notice of seizure or, where no such notice has been served on him, within one month of the date of the seizure, give notice of his claim in writing to the Commissioners at any office of customs and excise.

4(1)Any notice under paragraph 3 above shall specify the name and address of the claimant and, in the case of a claimant who is outside the United Kingdom, shall specify the name and address of a solicitor in the United Kingdom who is authorised to accept service of process and to act on behalf of the claimant

(2)Service of process upon a solicitor so specified shall be deemed to be proper service upon the claimant.

Condemnation

5If on the expiration of the relevant period under paragraph 3 above for the giving of notice of claim in respect of any thing no such notice has been given to the Commissioners, or if, in the case of any such notice given, any requirement of paragraph 4 above is not complied with, the thing in question shall be deemed to have been duly condemned as forfeited.

6Where notice of claim in respect of any thing is duly given in accordance with paragraphs 3 and 4 above, the Commissioners shall take proceedings for the condemnation of that thing by the court, and if the court finds that the thing was at the time of seizure liable to forfeiture the court shall condemn it as forfeited.

7Where any thing is in accordance with either of paragraphs 5 or 6 above condemned or deemed to have been condemned as forfeited, then, without prejudice to any delivery up or sale of the thing by the Commissioners under paragraph 16 below, the forfeiture shall have effect as from the date when the liability to forfeiture arose.

Proceedings for condemnation by court

8Proceedings for condemnation shall be civil proceedings and may be instituted—

(a)in England or Wales either in the High Court or in a magistrates' court;

(b)in Scotland either in the Court of Session or in the sheriff court;

(c)in Northern Ireland either in the High Court or in a court of summary jurisdiction.

9Proceedings for the condemnation of any thing instituted in a magistrates' court in England or Wales, in the sheriff court in Scotland or in a court of summary jurisdiction in Northern Ireland may be so instituted—

(a)in any such court having jurisdiction in the place where any offence in connection with that thing was committed or where any proceedings for such an offence are instituted ; or

(b)in any such court having jurisdiction in the place where the claimant resides or, if the claimant has specified a solicitor under paragraph 4 above, in the place where that solicitor has his office ; or

(c)in any such court having jurisdiction in the place where that thing was found, detained or seized or to which it is first brought after being found, detained or seized.

10(1)In any proceedings for condemnation instituted in England, Wales or Northern Ireland, the claimant or his solicitor shall make oath that the thing seized was, or was to the best of his knowledge and belief, the property of the claimant at the time of the seizure.

(2)In any such proceedings instituted in the High Court, the claimant shall give such security for the costs of the proceedings as may be determined by the Court.

(3)If any requirement of this paragraph is not complied with, the court shall give judgment for the Commissioners.

11(1)In the case of any proceedings for condemnation instituted in a magistrates' court in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, either party may appeal against the decision of that court to the Crown Court.

(2)In the case of any proceedings for condemnation instituted in a court of summary jurisdiction in Northern Ireland, without prejudice to any right to require the statement of a case for the opinion of the High Court, either party may appeal against the decision of that court to the county court.

12Where an appeal, including an appeal by way of case stated, has been made against the decision of the court in any proceedings for the condemnation of any thing, that thing shall, pending the final determination of the matter, be left with the Commissioners or at any convenient office of customs and excise.

Provisions as to proof

13In any proceedings arising out of the seizure of any thing, the fact, form and manner of the seizure shall be taken to have been as set forth in the process without any further evidence thereof, unless the contrary is proved.

14In any proceedings, the condemnation by a court of any thing as forfeited may be proved by the production either of the order or certificate of condemnation or of a certified copy thereof purporting to be signed by an officer of the court by which the order or certificate was made or granted.

Special provisions as to certain claimants

15For the purposes of any claim to, or proceedings for the condemnation of, any thing, where that thing is at the time of seizure the property of a body corporate, of two or more partners or of any number of persons exceeding five, the oath required by paragraph 10 above to be taken and any other thing required by this Schedule or by any rules of the court to be done by, or by any person authorised by, the claimant or owner may be taken or done by, or by any other person authorised by, the following persons respectively, that is to say—

(a)where the owner is a body corporate, the secretary or some duly authorised officer of that body ;

(b)where the owners are in partnership, any one of those owners;

(c)where the owners are any number of persons exceeding five not being in partnership, any two of those persons on behalf of themselves and their co-owners.

Power to deal with seizures before condemnation, etc.

16Where any thing has been seized as liable to forfeiture the Commissioners may at any time if they see fit and notwithstanding that the thing has not yet been condemned, or is not yet deemed to have been condemned, as forfeited—

(a)deliver it up to any claimant upon his paying to the Commissioners such sum as they think proper, being a sum not exceeding that which in their opinion represents the value of the thing, including any duty or tax chargeable thereon which has not been paid ;

(b)if the thing seized is a living creature or is in the opinion of the Commissioners of a perishable nature, sell or destroy it.

17(1)If, where any thing is delivered up, sold or destroyed under paragraph 16 above, it is held in proceedings taken under this Schedule that the thing was not liable to forfeiture at the time of its seizure, the Commissioners shall, subject to any deduction allowed under sub-paragraph (2) below, on demand by the claimant tender to him—

(a)an amount equal to any sum paid by him under sub-paragraph (a) of that paragraph ; or

(b)where they have sold the thing, an amount equal to the proceeds of sale; or

(c)where they have destroyed the thing, an amount equal to the market value of the thing at the time of its seizure.

(2)Where the amount to be tendered under sub-paragraph (1)(a), (b) or (c) above includes any sum on account of any duty or tax chargeable on the thing which had not been paid before its seizure the Commissioners may deduct so much of that amount as represents that duty or tax.

(3)If the claimant accepts any amount tendered to him under sub-paragraph (1) above, he shall not be entitled to maintain any action on account of the seizure, detention, sale or destruction of the thing.

(4)For the purposes of sub-paragraph (1)(c) above, the market value of any thing at the time of its seizure shall be taken to be such amount as the Commissioners and the claimant may agree or, in default of agreement, as may be determined by a referee appointed by the Lord Chancellor (not being an official of any government department), whose decision shall be final and conclusive ; and the procedure on any reference to a referee shall be such as may be determined by the referee.

Section 177(1).

SCHEDULE 4Consequential Amendments

Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder

1Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2.

Isle of Man Act 1958

2In section 2(1) of the [1958 c. 11.] Isle of Man Act 1958 the words from " shall not be paid " to " but" shall be omitted.

Diplomatic Privileges Act 1964

3In section 2 of the [1964 c. 81.] Diplomatic Privileges Act 1964, after subsection (5) there shall be inserted the following subsection—

“(5A)The reference in Article 36 to customs duties shall be construed as including a reference to excise duties chargeable on goods imported into the United Kingdom.”

Provisional Collection of Taxes Act 1964

4In section 3 of the [1968 c. 2.] Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—

“(2A)Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.”,

5In section 3(3) of the [1968 c. 2.] Provisional Collection of Taxes Act 1968, after the words " duty of excise " there shall be inserted the words “then—

(a)where it is a duty of excise charged otherwise than on goods ; or

(b)where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom ;”.

Consular Relations Act 1968

6In section 1 of the [1968 c. 18.] Consular Relations Act 1968, after subsection (8) there shall be inserted the following subsection—

“(8A)The references in Articles 50 and 62 to customs duties shall be construed as including references to excise duties chargeable on goods imported into the United Kingdom.”

7In section 5 of the Consular Relations Act 1968, after subsection (1) there shall be inserted the following subsection—

“(1A)In subsection (1)(b) of this section the expression " the law relating to customs ", to the extent that it refers to the law relating to duties on goods, refers to the law relating to duties (whether of customs or excise) for the time being chargeable on goods imported into the United Kingdom.”

Misuse of Drugs Act 1971

8In section 12(1)(b) of the [1971 c. 38.] Misuse of Drugs Act 1971, after the words " the Customs and Excise Act 1952 " there shall be inserted the words " or under section 50, 68 or 170 of the Customs and Excise Management Act 1979 ".

Finance Act 1972

9In section 17 of the [1972 c. 41.] Finance Act 1972, after subsection (1) there shall be inserted the following subsection—

“(1A)Section 125(3) of the Customs and Excise Management Act 1979 shall have effect in its application by virtue of subsection (1) of this section as if the reference to subsections (1) and (2) of that section included a reference to section 11 of this Act.”

10In section 17 of the Finance Act 1972, for subsection (2) there shall be substituted the following subsection—

“(2)The following provisions of the Customs and Excise Management Act 1979 shall be excepted from the enactments which are to have effect as mentioned in subsection (1) of this section, that is to say—

(a)section 43(5) (re-importation);

(b)section 125(1) and (2) (valuation of goods imported);

(c)section 126 (charge of duty on manufactured or composite imported articles);

(d)section 127(1)(b) (declaration as to duty payable); and

(e)section 174 (Isle of Man).”

11In section 27 of the [1972 c. 41.] Finance Act 1972, for subsection (1) (as originally enacted) there shall be substituted the following subsection—

“(1)Where imported goods subject to a duty of customs or excise or a duty of customs and a duty of excise are supplied while warehoused, the supply shall be disregarded for the purposes of this Part of this Act if the goods are supplied before payment of the duty to which they are subject or, where they are subject to a duty of customs and a duty of excise, of the duty of excise.”

Table of textual amendments

12In the enactments specified in the following Table, for so much of the provision in column 1 as is specified in column 2 there shall be substituted the words in column 3.

Section 177(2).

SCHEDULE 5Transitory Consequential Amendments of Enactments Relating to Purchase Tax

Purchase Tax Act 1963

1In section 1(3)(a) of the [1963 c. 9.] Purchase Tax Act 1963 (in this Schedule referred to as "the 1963 Act") for the words "section 11 of the Customs and Excise Act 1952 " there shall be substituted the words " section 17 of the Customs and Excise Management Act 1979 ".

2(1)In section 25 of the 1963 Act the amendments specified in this paragraph shall be made.

(2)In subsection (1)—

(a)for the words " the Customs and Excise Act 1952 " there shall be substituted the words " the Customs and Excise Management Act 1979 "; and

(b)after the word " customs ", in each place where it occurs, there shall be inserted the words " or excise ".

(3)In subsection (2)—

(a)the words " of the Customs and Excise Act 1952 " shall be omitted ;

(b)in paragraph (a), for the words " section 34(4), 35 and 36 " there shall be substituted the words " section 43(5) of the Customs and Excise Management Act 1979, and sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 ";

(c)in paragraph (b), for the words " section 37 " there shall be substituted the words " section 5 of the Customs and Excise Duties (General Reliefs) Act 1979 ";

(d)in paragraph (c), for the words " section 259 " there shall be substituted the words " section 126 of the Customs and Excise Management Act 1979 "; and

(e)in paragraph (d), for the words " section 272 " there shall be substituted the words " section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 ".

(4)In subsection (3)—

(a)for the words " section 258 of the Customs and Excise Act 1952 " there shall be substituted the words " section 125 of the Customs and Excise Management Act 1979 "; and

(b)for the words " section 260 " there shall be substituted the words " section 127 ".

(5)In subsection (4), for the words " Section 46 of the Customs and Excise Act 1952 " there shall be substituted the words " Section 51 of the Customs and Excise Management Act 1979 ".

3(1)In section 34 of the 1963 Act the amendments specified in this paragraph shall be made.

(2)In subsection (1) for the words "the Customs and Excise Act 1952 " and " the said Act of 1952 " there shall be substituted the words " the Customs and Excise Management Act 1979 ".

(3)In subsection (2)—

(a)for the words " Sections 290(2) and 301(2) of the Customs and Excise Act 1952 " there shall be substituted the words " Sections 154(2) and 167(4) of the Customs and Excise Management Act 1979 "; and

(b)after the words " duty of excise " there shall be inserted the words " for the time being chargeable on goods produced or manufactured in the United Kingdom ".

(4)For subsection (3) there shall be substituted the following subsection—

“(3)Section 156 of the Customs and Excise Management Act 1979 shall apply to this Act as it applies to the outlying provisions of the customs and excise Acts within the meaning of that section ; and the reference in subsection (2) of that section to Part XI of that Act includes a reference to that Part as applied in relation to penalties under this Act by subsection (1) of this section.”

4In Schedule 2 to the 1963 Act, in paragraph 2 (b) for the words " duties of customs " there shall be substituted the words " duties (whether of customs or excise) ".

Finance Act 1964

5In section 10(2)(b) of the [1964 c. 49.] Finance Act 1964—

(a)for the words " subsection (1) above " there shall be substituted the words " section 1(4) of the Customs and Excise Management Act 1979 "; and

(b)for the words " section 307 of the Act of 1952 " there shall be substituted the words " section 1(1) of that Act ".

Finance Act 1967

6In section 9(1) of the [1967 c. 54.] Finance Act 1967 for the words " the Act of 1952 " there shall be substituted the words " the Customs and Excise Management Act 1979 ".

Section 177(3).

SCHEDULE 6Repeals

PART IEnactments of the Parliament of the United Kingdom

PART IIEnactments of the Parliament of Northern Ireland

Section 177(4).

SCHEDULE 7Saving and Transitional Provisions

1Notwithstanding the repeal by this Act of section 258 of the [1952 c. 44.] Customs and Excise Act 1952, of paragraph 5 of Schedule 2 to the [1970 c. 24.] Finance Act 1970, and of paragraph 2(8) of Schedule 4 to the [1972 c. 68.] European Communities Act 1972, that section (together with Schedule 6) as it had effect immediately before the entry date within the meaning of the said Act of 1972, shall continue to have effect for cases in which the value of goods falls to be determined as at a time before that date.

2Notwithstanding the repeal by this Act of subsections (2) and (5) of section 283 of the Customs and Excise Act 1952, those subsections shall continue to have effect in relation to offences under Part I of, and paragraph 22 of Schedule 7 to, the [1972 c. 41.] Finance Act 1972 ; and, accordingly, in section 38(8) of, and paragraph 22(5) of Schedule 7 to, that Act (as amended by Schedule 4 to this Act) the reference in that section and in that paragraph to sections 145 to 155 of this Act shall be construed as including a reference to the said section 283(2) and (5).

3Notwithstanding the repeal by this Act of section 308(3) of the [1952 c. 44.] Customs and Excise Act 1952, section 277 of the [1876 c. 36.] Customs Consolidation Act 1876 does not apply in relation to any Act passed after 1st January 1953.

4Nothing in the repeal by this Act of paragraph 1 of Schedule 3 to the [1975 c. 45.] Finance (No. 2) Act 1975 shall affect the operation of section 1(3) of the [1958 c. 11.] Isle of Man Act 1958 in relation to provisions which fell to be construed immediately before the commencement of this Act as provided in that paragraph.

5The repeal by this Act of section 5(4) of the [1972 c. 68.] European Communities Act 1972 (which, so far as it relates to enactments contained in this Act, is re-enacted by section 1(7) of this Act) shall not affect the application of any law not contained in this Act which relates to customs duties.

6The repeal by this Act of any enactment already repealed by section 75(5) of the [1975 c. 45.] Finance (No. 2) Act 1975 and specified in Part I of Schedule 14 to that Act shall not affect the operation of the saving in paragraph 2 in that Part in relation to that enactment.

7The repeal by this Act of section 8(4) of the Finance (No. 2) Act 1975 and the repeal by any of the Customs and Excise Acts 1979 of any provision of Part I of Schedule 3 to that Act shall not affect the right to any drawback or other relief under any enactment amended by that provision in respect of customs duty charged before the end of 1975.

8Any such reference as is specified in paragraph 1 of Schedule 3 to the Finance (No. 2) Act 1975 (" customs duty ", " excise duty " and associated references), being a reference in—

(a)any instrument of a legislative character made under the customs and excise Acts which was in force at the end of 1975 ; or

(b)any local and personal or private Act which was then in force,

shall continue to be construed as provided by that paragraph notwithstanding the repeal of that paragraph by this Act.

9Any such reference as is specified in sub-paragraph (2), (6) or (8) of paragraph 19 of Schedule 12 to the [1978 c. 42.] Finance Act 1978 (" customs Acts ", " excise Acts ", " excise trade ", " excise trader ", " customs airport" and " customs station "), being a reference in—

(a)any instrument in force immediately before the commencement of this Act; or

(b)any local and personal or private Act then in force,

shall continue to be construed as provided by the said sub-paragraph (2), (6) or (8), as the case may be, notwithstanding the repeal of that sub-paragraph by this Act.

10(1)Any provision of this Act relating to anything done or required or authorised to be done under or in pursuance of the Customs and Excise Acts 1979 shall have effect as if any reference to those Acts included a reference to the [1952 c. 44.] Customs and Excise Act 1952.

(2)Any provision of this Act relating to anything done or required or authorised to be done under, in pursuance of or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

11Any functions which, immediately before the commencement of this Act, fall to be performed on behalf of any other person by the Commissioners or by officers or by any person appointed by the Commissioners shall continue to be so performed by them unless and until other arrangements are made, notwithstanding that those functions are not expressly mentioned in this Act

12(1)The repeal by this Act of subsection (4) of section 316 of the Customs and Excise Act 1952 shall not affect any such right or privilege as is referred to in that subsection.

(2)Where by any enactment, grant or other instrument, any right or privilege not relating to customs or excise has at any time been granted by reference to the then existing limits of any port or approved wharf appointed or approved for the purposes of customs and excise, then, subject to any provision contained in that instrument, nothing in any order made or other thing done under section 19 or 20 of this Act shall affect that right or privilege.