SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 3Amendments of other enactments

Finance Act 2003

I1I2151

In section 32 (no prosecution after demand notice for penalty under section 26)—

a

the existing text becomes subsection (1), and

b

after that subsection insert—

2

Nothing in subsection (1) prevents the bringing of proceedings against a person for an offence under section 20A(1A), 22A(1A) or 25A(1A) of the Customs and Excise Management Act 1979 in circumstances where it is alleged that the person is liable to a penalty of an enhanced amount.