Paragraph 7 I1
In section 170 of that Act (fraudulent evasion of duty), after subsection (5) there shall be inserted the following subsection—
“(6)Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.”
Annotations
Commencement
- I1
Sch. 2 para. 7 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).
Notes on Schedule 2
Commencement
- I1
Sch. 2 wholly in force; Sch. 2 not in force at Royal Assent see s. 3(2); Sch. 2 partly in force at 9.12.1992 by S.I. 1992/3104, art. 2, Sch. 2 wholly in force at 1.6.1993 by S.I. 1993/1341, art. 2, Sch.