Criminal Justice and Immigration Act 2008

Part 2 Amendments of Customs and Excise Management Act 1979

8 (1) The Customs and Excise Management Act 1979 (c. 2) is amended as follows.

(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”.”

9 (1) Her Majesty may by Order in Council provide for any provisions of section 1, 50, 68 or 170 of the Customs and Excise Management Act 1979 (c. 2) as amended by paragraph 8 to extend, with or without modifications, to any of the Channel Islands or any British overseas territory.

(2) Section 147(2) applies in relation to an Order in Council under sub-paragraph (1) as it applies in relation to an order made by the Secretary of State.