Section 140 Forfeiture of spirits.
Where, by any provision of, or of any instrument made under, the Customs and Excise Acts 1979, any spirits become liable to forfeiture by reason of some offence committed by a revenue trader, then—
(a)
where that provision specifies the quantity of those spirits but does not specify the spirits so liable, the Commissioners may seize the equivalent of that quantity F1from any spirits in the stock of that trader; and
(b)
where that provision specifies the spirits so liable the Commissioners may, if they think fit, seize instead of the spirits so specified an equivalent quantity of any other spirits in the stock of that trader.
Annotations
Textual amendments
- F1
Words repealed by S.I. 1979/241, arts. 39, 41