# The Adoptions with a Foreign Element (Scotland) Regulations 2009, Paragraph 4: Offences in Scotland


An offence under section 170 of the Customs and Excise Management Act 1979 (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (prohibitions and restrictions relating to pornography) where the prohibited goods included indecent photographs of children under the age of 16.

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Source: https://www.legislation.gov.uk/ssi/2009/182/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/adoptions-with-a-foreign-element-scotland-regulations-2009/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.