OpenLegislation

Regulation 4

Original text. Later amendments are not shown.

After regulation 12 there shall be inserted the following regulation–

“13

The following provisions of the Act shall apply to these Regulations as they apply to the customs and excise ActsSections 145 to 148f1 (proceedings for offences, etc.); Sections 150 to 154f2 (incidental provisions as to legal proceedings, mitigation of penalties, proof and other matters).”

Annotations

Footnotes

f1

Section 146A was inserted by the Finance Act 1989 (c. 26), section 16(1); section 147(1) was repealed by the Finance Act 1989, section 16(2), and Schedule 17, Part I; section 147(2) was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 176; section 147(5) was repealed by the Criminal Justice Act 1982 (c. 48), section 77 and Schedule 14, paragraph 42 and section 78 and Schedule 16.

f2

Section 151 was amended by the Magistrates' Courts Act 1980, section 154 and Schedule 7, paragraph 177; section 153(4) was inserted by the Finance Act 1981 (c. 35), section 11 and Schedule 8, Part I, paragraph 9.