Paragraph 42 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 14 para. 60 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 1 Section 147(5) of the Customs and Excise Management Act 1979 is repealed. ← Paragraph 41 Paragraph 42 Paragraph 43 →