Tribunals, Courts and Enforcement Act 2007 (c. 15)

SCHEDULES

Valid from 06/04/2014

SCHEDULE 13 E+W Taking control of goods: amendments

Customs and Excise Management Act 1979 (c. 2) E+W

44 E+W In section 149 of the Customs and Excise Management Act 1979 (non-payment of penalties etc: maximum terms of imprisonment) after subsection (1) insert—

“(1A) In subsection (1)(b) as it applies to a magistrates' court in England or Wales the reference to default of sufficient distress to satisfy the amount of the penalty is a reference to want of sufficient goods to satisfy the amount, within the meaning given by section 79(4) of the Magistrates' Courts Act 1980.”