# Customs and Excise Management Act 1979, Paragraph 7


Where 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.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.