# Customs and Excise Management Act 1979, Paragraph 1

Extent: E+W+S+N.I.

Section 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 , Class B drug or a temporary class 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£20,000 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—
(i) where the goods were a Class A drug, to a penalty of any amount, or to imprisonment for life, or to both; and
(ii) where they were a Class B drug or a temporary class drug, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.”.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.