Finance Act 1989

General E+W+S+N.I.

F1 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1 S. 15 repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 26 Pt. III, note (with s. 19(3)); S.I. 1994/2679, art. 3

16 Time limits for proceedings. E+W+S+N.I.

(1) After section 146 of the Customs and Excise Management Act 1979 thereshall be inserted—

“146A Time limit for proceedings.

(1) Except as otherwise provided in the customs and excise Acts, andnotwithstanding anything in any other enactment, the following provisionsshall apply in relation to proceedings for an offence under those Acts.

(2) Proceedings for an indictable offence shall not be commenced after the endof the period of 20 years beginning with the day on which the offence wascommitted.

(3) Proceedings for a summary offence shall not be commenced after the end ofthe period of 3 years beginning with that day but, subject to that, may becommenced at any time within 6 months from the date on which sufficientevidence to warrant the proceedings came to the knowledge of the prosecutingauthority.

(4) For the purposes of subsection (3) above, a certificate of the prosecutingauthority as to the date on which such evidence as is there mentioned came tothat authority’s knowledge shall be conclusive evidence of that fact.

(5) In the application of this section to Scotland—

(a) in subsection (3), “proceedings for an indictableoffence” means proceedings on indictment;

(b) in subsection (3), “proceedings for a summary offence”means summary proceedings.

(6) In the application of this section to Northern Ireland—

(a) “indictable offence” means an offence which, if committedby an adult, is punishable on conviction on indictment (whether only onconviction on indictment, or either on conviction on indictment or on summaryconviction);

(b) “summary offence” means an offence which, if committedby an adult, is punishable only on summary conviction.

(7) In this section, “prosecuting authority” means theCommissioners and includes, in Scotland, the procurator fiscal.”

(2) Section 147(1) of that Act shall cease to have effect.

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) This section shall have effect in relation to offences committed on orafter the day on which this Act is passed.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2 S. 16(3) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

17 Disbursements in Port of London. E+W+S+N.I.

In section 17 of the M1 Customs and Excise Management Act1979 (general rule that customs and excise receipts, after deduction ofdisbursements, are to be paid into the Commissioners’ General Account at theBank of England) paragraph (a) of subsection (5) (special rule thatdisbursements in Port of London are to be paid out of that Account) shallcease to have effect.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M1 1979 c. 2.