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5(1)An offence under either of the following provisions of the Customs and Excise Management Act 1979 if it is committed in connection with a firearm or ammunition—
(a)section 68(2) (exportation of prohibited goods);
(b)section 170 (fraudulent evasion).
(2)An offence under [F1Article 24(1)] of the Firearms (Northern Ireland) Order [F12004 (S.I. 2004/ (N.I. ))] (dealing in firearms or ammunition by way of trade or business).
(3)In this paragraph “firearm” and “ammunition” have the same meanings as in Article 2(2) of that Order.
Textual Amendments
F1Words in Sch. 5 para. 5(2) substituted (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 26 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)
Commencement Information
I1Sch. 5 para. 5 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.