147U.K.Part 3 of the Finance Act 2003 (taxes and duties on importation and exportation: penalties) is amended as follows.
Commencement Information
I1Sch. 7 para. 147 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
148(1)Section 24 (introductory) is amended as follows.U.K.
(2)In subsection (2), omit paragraphs (b), (c) and (e).
(3)In subsection (3), omit the definitions of “the European Union Customs Code”, “Community export duty”, “Community import duty”, “customs duty of a preferential tariff country” and “preferential tariff country”.
(4)Omit subsections (4) to (6).
Commencement Information
I2Sch. 7 para. 148 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
149U.K.In section 25 (penalty for evasion), omit subsection (3).
Commencement Information
I3Sch. 7 para. 149 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
150(1)Section 26 (penalty for contravention of relevant rule) is amended as follows.U.K.
(2)After subsection (5) insert—
“(5A)Where the conduct constituting a contravention of a relevant rule is a contravention of a condition imposed under regulations under section 20(1A), 22(1A) or 25(1A) of the Customs and Excise Management Act 1979—
(a)the Treasury may by regulations provide that, in prescribed circumstances, there are to be deemed for the purposes of subsection (1) of this section to be further separate contraventions of the rule, and
(b)the provision that may be made by the regulations includes provision replicating or applying, with or without modifications, any provision made by section 20A(1A) or (1B), 22A(1A) or (1B) or 25A(1A) or (1B) of the Customs and Excise Management Act 1979.”
(3)In subsection (8)—
(a)before paragraph (a) insert—
“(za)Part 1 of the Taxation (Cross-border Trade) Act 2018, as it applies in relation to the relevant tax or duty;”, and
(b)omit paragraphs (c) and (e).
(4)In subsection (9)—
(a)omit the definition of “Community customs rules”, and
(b)in the definition of “relevant international rules”, omit paragraph (b) (together with the “or” before it).
Commencement Information
I4Sch. 7 para. 150 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
151U.K.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.”
Commencement Information
I5Sch. 7 para. 151 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
152U.K.In section 38 (admissibility of certain statements and documents), omit subsection (3).
Commencement Information
I6Sch. 7 para. 152 in force for specified purposes at 13.9.2018, see s. 57(1)(a)