Paragraph 44 I1

In section 149 of the Customs and Excise Management Act 1979 (non-payment of penalties etc: maximum terms of imprisonment) after subsection (1) insert—

“(1A)

In subsection (1)(b) as it applies to a magistrates' court in England or Wales the reference to default of sufficient distress to satisfy the amount of the penalty is a reference to want of sufficient goods to satisfy the amount, within the meaning given by section 79(4) of the Magistrates' Courts Act 1980.”