Paragraph 8

In section 1D (Offences under section 1C: investigations and proceedings etc)—

(a)

in subsection (1)—

(i)

for “Commissioners for Her Majesty’s Revenue and Customs” substitute “Treasury”;

(ii)

for “CEMA 1979 (see section 1(1) of that Act)” substitute “CEMA 1986 (see section 184(1) of that Act)”;

(b)

in subsection (2) for “Section 138 of CEMA 1979” substitute “Section 145 of CEMA 1986”;

(c)

in subsection (3) for “Sections 145 to 148 and 150 to 155 of CEMA 1979” substitute “Sections 152 to 155 and 157 to 162 of CEMA 1986”;

(d)

for subsection (4) substitute—

“(4)
In this section—

“CEMA 1986” means the Customs and Excise Management Act 1986 (an Act of Tynwald);

“the customs and excise Acts”, “shipment” and “stores” have the same meanings as in CEMA 1986 (see section 184(1) of that Act);

“the Treasury” means the Isle of Man Treasury, a department of the government of the Isle of Man.”