Section 11 Time limits for arrest and proceedings.
(1)
In section 138(1) of the M1Customs and Excise Management Act 1979 (power to arrest within 3 years of commission of offence) for the words “3 years” there shall be substituted the words “ 20 years ”.
(2)
F1(3)
This section has effect in relation to offences committed after the passing of this Act.
Annotations
Textual amendments
- F1
S. 11(2) repealed by Finance Act 1989 (c. 26, SIF 40:1), s. 187(1), Sch. 17 Pt. I
Marginal citations
- M1