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Paragraph 17

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sections 145 to 155 of the M1Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties and certain other matters) shall apply in relation to offences under paragraph 15 above and penalties imposed under paragraph 16 above as they apply in relation to offences and penalties under the customs and excise Acts as defined in that Act.

Annotations

Marginal citations

M1

1979 c. 2.

Notes on Schedule 5

Modifications

C1

Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)