23 Penalties for offences under Customs and Excise Management Act 1979 relating to counterfeits. U.K.
(1)In section 50 of the M1Customs and Excise Management Act 1979 (penalty for improper importation of goods)—
(a)in subsection (4) after the words “subsection (5)” there shall be inserted the words “or (5A)”; and
(b)the following subsection shall be inserted after subsection (5):—
“(5A)In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981, subsection (4)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.”.
(2)In section 68 of that Act (offences in relation to exportation of prohibited or restricted goods)—
(a)in subsection (3) after the words “subsection (4)” there shall be inserted the words “or (4A)” ; and
(b)the following subsection shall be inserted after subsection (4):—
“(4A)In the case of an offence under subsection (2) above in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.”.
(3)In section 170 of that Act (penalty for fraudulent evasion of duty, etc.)—
(a)in subsection (3) after the words “subsection (4)” there shall be inserted the words “or (4A)”; and
(b)the following subsection shall be inserted after subsection (4):—
“(4A)In the case of an offence under this section in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.”.
Modifications etc. (not altering text)
C1The text of ss. 12, 21(3), 23, 26, 29, 30 and Sch. is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Marginal Citations