This section has no associated Explanatory Notes
44E+WIn 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.”
Commencement Information
I1Sch. 13 para. 44 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)