# Customs and Excise Management Act 1979, Section 151: Application of penalties.

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

The balance of any sum paid or recovered on account of any penalty imposed under the customs and excise Acts, after paying any such compensation or costs as are mentioned in section 139 of the Magistrates’ Courts Act 1980 to persons other than the Commissioners shall, notwithstanding any local or other special right or privilege of whatever origin, be accounted for and paid to the Commissioners or as they direct.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/151 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-151
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.