19(1)An offence under either of the following provisions of the Customs and Excise Management Act 1979 (c. 2) if it is committed in connection with a firearm or ammunition—
(a)section 68(2) (exportation of prohibited or restricted goods);
(b)section 170 (fraudulent evasion of duty etc.).
(2)An offence under Article 24 of the Firearms (Northern Ireland) Order 2004 (S.I. 2004/702 (N.I.3)) (dealing etc. in firearms or ammunition by way of trade or business without being registered).
(3)In this paragraph “firearm” and “ammunition” have the same meanings as in Article 2(2) of the Firearms (Northern Ireland) Order 2004.