44E+W+N.I.An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16.
Extent Information
E1This version of this provision extends to England, Wales and Northern Ireland only; a separate version has been created for Scotland only
44SAn offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if
[F1(a)the prohibited goods included indecent photographs or pseudo-photographs of persons under 16 and the offender—
(i)was 18 or over, or
(ii)is or has been sentenced in respect of the offence to imprisonment for a term of at least 12 months, or
(b)in imposing sentence or otherwise disposing of the case, the court determines that it is appropriate that the offender be regarded, for the purposes of Part 2 of this Act, as a person who has committed an offence under this paragraph.]
Extent Information
E2This version of this provision extends to Scotland only; a separate version has been created for England, Wales and Northern Ireland only
Textual Amendments
F1Words in Sch. 3 para. 44 substituted (S.) (13.12.2010) by Criminal Justice and Licensing (Scotland) Act 2010 (asp 13), ss. 41(3)(a), 206(1); S.S.I. 2010/413, art. 2, Sch.