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Customs and Excise Management Act 1979

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Changes over time for: Section 150

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Changes to legislation:

Customs and Excise Management Act 1979, Section 150 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

150 Incidental provisions as to legal proceedings. U.K.

(1)Where liability for any offence under the customs and excise Acts is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any pecuniary penalty and may be proceeded against jointly or severally as [F1prosecuting authority (within the meaning of section 146A)] may see fit.

(2)In any proceedings for an offence under the customs and excise Acts instituted in England, Wales or Northern Ireland, any court by whom the matter is considered may mitigate any pecuniary penalty as they see fit.

(3)In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.

Textual Amendments

F1Words in s. 150(1) substituted (with application in accordance with s. 174(5) of the amending Act) by Finance Act 2016 (c. 24), s. 174(3)

Modifications etc. (not altering text)

C1Ss. 150, 151 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

C2Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2)

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

C3Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

C4Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

C5Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2).

C6Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11

Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9)

Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)

Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2)

Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)

Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)

Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)

Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)

Ss. 150-155 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4)

Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96

Ss. 150-155 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2)

Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5)

Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5

ss. 150-155 applied (31.3.2003) by S.I. 2002/868, reg. 4(4)

C24Ss. 150-152 applied (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(4)

C25Ss. 150-155 applied by 1983 c. 18, s. 1D(3) (as inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 3; S.I. 2009/3074, art. 2(q))

C26S. 150 applied by SI 2009/1749, art. 13(3) (as substituted (11.12.2009) by The North Korea (United Nations Sanctions) (Amendment) Order 2009 (S.I. 2009/3213), arts. 1(1), 11)

C28Ss. 150, 151 applied by S.I. 2009/886, art. 11(3) (as substituted (17.12.2010) by The Iran (United Nations Sanctions) (Amendment) Order 2010 (S.I. 2010/2978), arts. 1(1), 15)

C51S. 150 applied (with modifications) (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 24(8)-(10)

C52Ss. 144-156 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)

C53S. 150 applied (with modifications) (13.8.2018) by The Export Control (Burma Sanctions) Order 2018 (S.I. 2018/871), arts. 1, 10(8)-(10)

C77Ss. 150-152 applied (with modifications) (29.4.2021 at 5.00 pm) by The Myanmar (Sanctions) Regulations 2021 (S.I. 2021/496), regs. 1(3), 65(5)(6)

C78Ss. 145-155 applied (with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), ss. 81, 85(1)(a); S.I. 2021/1409, regs. 3, 4

C79S. 150 applied (with modifications) (28.12.2022) by The Haiti (Sanctions) Regulations 2022 (S.I. 2022/1281), regs. 1(2), 45(5)(6)

C80S. 150 applied (with modifications) (14.12.2023) by The Iran (Sanctions) Regulations 2023 (S.I. 2023/1314), regs. 1(2), 84(8)(9) (with regs. 98-100)

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