28Institution and conduct of proceedings in England and Wales.E+W+S
(1)Subject to the provisions of this section, summary proceedings for an offence under section 8, 11(2), 16(7), 18(4) or 26(1) or (2) of this Act or under regulations made in pursuance of this Act may be instituted in England and Wales by the Secretary of State or a constable (in this section severally referred to as “the authorised prosecutor”) at any time within six months from the date on which evidence sufficient in the opinion of the authorised prosecutor to warrant the proceedings came to his knowledge; but no proceedings for any offence shall be instituted by virtue of this subsection more than three years after the commission of the offence.
(2)No proceedings for an offence under section 8, 16(7) or 18(4) of this Act shall be instituted in England and Wales except by the authorised prosecutor; and no proceedings for such an offence shall be so instituted by a constable except with the approval of the Secretary of State.
(3)A certificate stating—
(a)the date on which such evidence as is mentioned in subsection (1) above came to the knowledge of the authorised prosecutor; or
(b)that the Secretary of State’s approval is given for the institution by a constable of any proceedings specified in the certificate,
and signed by or on behalf of the authorised prosecutor, or as the case may be, the Secretary of State shall for the purposes of this section be conclusive evidence of the date or approval in question; and a certificate purporting to be given in pursuance of this subsection and to be signed as aforesaid shall be deemed to be so signed unless the contrary is proved.
(4)In a magistrates’ court or before the registrar of a county court any proceedings by or against the Secretary of State under this Act may be conducted on behalf of the Secretary of State by a person authorised by him for the purposes of this subsection.
(5)[F1Section 145 of the M1Customs and Excise Management Act 1979] (which restricts the bringing of proceedings under that Act) and [F2section 146A] of that Act (which extends the time for bringing such proceedings) shall not apply to proceedings in England or Wales for offences under this Act.
Textual Amendments
F1Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12
F2Words substituted by Finance Act 1989 (c. 26, SIF 40:1), s. 16(3)(4)
Marginal Citations