8(1)The Customs and Excise Management Act 1979 (c. 2) is amended as follows.E+W
(2)In section 1 (interpretation) in subsection (1) insert at the appropriate place—
““nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);”.
(3)In section 50 (penalty for improper importation of goods)—
(a)in subsection (4) (penalty for offence) for “or (5B)” substitute “ , (5B) or (5C) ”;
(b)after subsection (5B) insert—
“(5C)In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction relating to the importation of nuclear material, subsection (4)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 14 years ”.”
(4)In section 68 (offences in relation to exportation of prohibited or restricted goods)—
(a)in subsection (3) (penalty for offence) for “or (4A)” substitute “ , (4A) or (4B) ”;
(b)after subsection (4A) insert—
“(4B)In the case of an offence under subsection (2) above in connection with a prohibition or restriction relating to the exportation or shipment as stores of nuclear material, subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 14 years ”.”
(5)In section 170 (penalty for fraudulent evasion of duty, etc.)—
(a)in subsection (3) (penalty for offence) for “or (4B)” substitute “ , (4B) or (4C) ”;
(b)after subsection (4B) insert—
“(4C)In the case of an offence under subsection (1) or (2) above in connection with a prohibition or restriction relating to the importation, exportation or shipment as stores of nuclear material, subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 14 years ”.”
Commencement Information
I1Sch. 17 para. 8 in force at 30.11.2009 by S.I. 2009/3074, art. 2(q)