Paragraph 44 E1

England, Wales and Northern Ireland

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

Sch. 3 para. 28A inserted by Crime and Policing Act 2026 s. 72(3)
Sch. 3 para. 92OA inserted by Crime and Policing Act 2026 s. 73(2)
Sch. 3 para. 46A inserted by Crime and Policing Act 2026 s. 74(2)
Sch. 3 para. 93A(1) word substituted by Crime and Policing Act 2026 s. 75(5)
Sch. 3 para. 59ZJA inserted by Crime and Policing Act 2026 s. 76(2)
Sch. 3 para. 35D inserted by Crime and Policing Act 2026 s. 80(2)
Sch. 3 para. 59ZM inserted by Crime and Policing Act 2026 s. 80(3)
Sch. 3 para. 92Z inserted by Crime and Policing Act 2026 s. 80(4)
Sch. 3 para. 93A(1) word substituted by Crime and Policing Act 2026 s. 80(5)
Sch. 3 para. 33AA 33AB inserted by Crime and Policing Act 2026 Sch. 13 para. 16

An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16.

Annotations

Extent

E1: This version of this provision extends to England, Wales and Northern Ireland only; a separate version has been created for Scotland only

Notes on Schedule 3

Modifications

C1: Sch. 3 modified (28.6.2022) by 2007 c. 21, s. 28(4ZA) (as inserted by Police, Crime, Sentencing and Courts Act 2022 (c. 32), ss. 146(c), 208(5)(p))
C2: Sch. 3 modified (S.) (31.3.2023) by Abusive Behaviour and Sexual Harm (Scotland) Act 2016 (asp 22), ss. 25(3), 45(2)(3) (with s. 44); S.S.I. 2023/51, reg. 2 (with reg. 3)