Page:Customs and Excise Management Act 1979.pdf/22

16c. 2

(4) All money and securities for money collected or received in Northern Ireland for or on account of—
 * (a) duties of customs or excise on goods imported into or manufactured or produced in Northern Ireland; or
 * (b) any duties of excise specified in any order of the Treasury for the time being in force under section 37(3) of the Northern Ireland Constitution Act 1973,

shall be dealt with as provided in section 10 of the Exchequer and Audit Departments Act 1866.

(5) Notwithstanding anything in section 10 of the Exchequer and Audit Departments Act 1866 or in subsection (1) above as to the disbursements which may be made out of money collected or received for or on account of customs or excise—
 * (a) any sum required for the purpose of such disbursements in the Port of London shall be paid out of the General Account; and
 * (b) no repayment of sums overpaid in error shall be made unless the claim thereto is made and evidence in support thereof is submitted to the Commissioners within 6 years of the date of the overpayment and the claim is established to the satisfaction of the Commissioners.

(6) Any reference in this section to money and securities for money collected or received for or on account of customs or excise or of any duties thereof includes a reference to any sums received under or by virtue of any enactment relating to customs or excise or to those duties by way of pecuniary penalties or the pecuniary proceeds of any forfeiture, costs, or otherwise howsoever.

18. Any remuneration and allowances payable to the Commissioners under this Act and any expenses of the Commissioners under the Customs and Excise Acts 1979 shall be defrayed out of money provided by Parliament.   

19.—(1) The Commissioners may by order made by statutory instrument appoint and name as a port for the purposes of customs and excise any area in the United Kingdom specified in the order.

(2) The appointment of any port for those purposes made before 1st August 1952 may be revoked, and the name or limits of any such port may be altered, by an order under subsection 