(1)The following shall cease to have effect—
(a)the following provisions of the Customs and Excise Management Act 1979 (c. 2)—
(i)section 12 (inquiries),
(ii)section 15 (bribery and collusion),
(iii)section 32 (kidnapping officers),
(iv)section 84 (signalling to smugglers),
(v)section 86 (higher penalty where offender armed, &c.),
(vi)section 152(c) (mitigation and remission of penalties, &c.),
(vii)section 152(d) (early discharge from prison), and
(viii)section 169 (false scales, &c.), and
(b)section 111(2) of the Taxes Management Act 1970 (c. 9) (valuation: obstruction).
(2)The enactments specified in Schedule 5 are hereby repealed to the extent specified.
Commencement Information
I1S. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)