# Finance Act 1988, Section 11: Time limits for arrest and proceedings.


(1) In section 138(1) of the Customs 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)
(3) This section has effect in relation to offences committed after the passing of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-1988/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.