xmlns:atom="http://www.w3.org/2005/Atom"

Part IIIOffences

Offence of not paying duty chargeable at higher rate

41Sections 37 to 40: supplementary

(1)Where in the case of an offence under section 37 there is made against a person—

(a)an order under section 1A of the [1973 c. 62.] Powers of Criminal Courts Act 1973 discharging him absolutely or conditionally,

(b)an order under section 182 or 383 of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 discharging him absolutely or under section 183 or 384 of that Act placing him on probation, or

(c)an order under the [1950 c. 7 (N.I.).] Probation Act (Northern Ireland) 1950 discharging him absolutely or conditionally or placing him on probation,

he is to be treated for the purposes of sections 38 to 40 as having been convicted.

(2)Section 38 has effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates' courts and courts of summary jurisdiction, other than any conferring a discretion as to their amount.

(3)Where a sum is payable by virtue of an order under section 38—

(a)in England and Wales, the sum is to be treated as a fine, and the order as a conviction, for the purposes of Part III of the [1980 c. 43.] Magistrates' Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates' courts,

(b)in Scotland, the sum is to be treated as a fine, and the order as a conviction, for the purposes of any enactment relating to the recovery or application of sums ordered to be paid by courts of summary jurisdiction, and

(c)in Northern Ireland, the sum is recoverable as a sum adjudged to be paid by a conviction and is to be treated for all purposes as a fine within the meaning of section 20 of the [1954 c. 9 (N.I.).] Administration of Justice Act (Northern Ireland) 1954.