# Tribunals, Courts and Enforcement Act 2007, Paragraph 44


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.”

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Source: https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/44 (the official version)
Page: https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-13/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.