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The Adoptions with a Foreign Element (Scotland) Regulations 2009
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Offences in Scotland
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4. An offence under section 170 of the Customs and Excise Management Act 1979(1) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876(2) (prohibitions and restrictions relating to pornography) where the prohibited goods included indecent photographs of children under the age of 16.
(1)
1979 c. 2. Section 170 was amended by the Finance (No. 2) Act 1992 c. 48, Schedule 2; the Criminal Justice Act 2003 c. 44, section 293; the Criminal Justice and Immigration Act 2008 c. 4, Schedule 17, S.I. 1996/2686 and S.I. 2004/702.
(2)
1876 c. 36. Section 42 was repealed in part by the Statute Law (Repeals) Act 1993 c. 50, Part IX of the Schedule and the Statute Law (Repeals) Act 2008 c. 12, Schedule 2.
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