Customs and Excise Management Act 1979 (c.2)E+W
This section has no associated Explanatory Memorandum
1.—(1) The Customs and Excise Management Act 1979 is amended as follows.
(2) In section 24 (control of movement of goods by pipe-line), in subsection (6)(a) for “the prescribed sum” substitute “£20,000”.
(3) In section 50 (penalty for improper importation of goods)()—
(a)in subsection (4)(a), for “the prescribed sum” substitute “£20,000”;
(b)in subsection (5B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
(4) In section 53 (entry outwards of goods)(), in subsection (9)(a), for “the prescribed sum” substitute “£20,000”.
(5) In section 56 (failure to export)(), in subsection (5), for “level 5 on the standard scale” substitute “£20,000”.
(6) In section 57 (delivery of entry by owner of exporting ship etc)(), in subsection (6), for “level 5 on the standard scale” substitute “£20,000”.
(7) In section 58E (authentication of Community customs documents)(), in subsection (5), for “level 5 on the standard scale” substitute “£20,000”.
(8) In section 63 (entry outwards of exporting ships), in subsection (6)(a), for “the prescribed sum” substitute “£20,000”.
(9) In section 64 (clearance outwards of ships and aircraft), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.
(10) In section 66 (power to make regulations as to exportation, etc)(), in subsection (2), for “level 5 on the standard scale” substitute “£20,000”.
(11) In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (3)(a), for “the prescribed sum” substitute “£20,000”.
(12) In section 68A (offences in relation to agricultural levies)(), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(13) In section 100 (general offences relating to warehouses and warehoused goods)()—
(a)in subsection (1), for “level 5 on the standard scale” substitute “£20,000”;
(b)in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
(14) In section 102 (payment of excise licences by cheque)(), in subsection (3)(a), for “level 5 on the standard scale” substitute “£20,000”.
(15) In section 129 (power to remit or repay duty on denatured goods), in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
(16) In section 136 (offences in connection with claims for drawback, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(17) In section 158 (power to require provision of facilities)(), in subsection (4), in the words following paragraph (c), for “level 5 on the standard scale” substitute “£20,000”.
(18) In section 159 (power to examine and take account of goods), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.
(19) In section 167 (untrue declarations, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(20) In section 168 (counterfeiting documents etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(21) In section 170 (penalty for fraudulent evasion of duty, etc)()—
(a)in subsection (3)(a), for “the prescribed sum” substitute “£20,000”;
(b)in subsection (4B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
(22) In section 170B (offence of taking preparatory steps for evasion of excise duty)(), in subsection (1)(a), for “the prescribed sum” substitute “£20,000”.
(23) In Schedule 1 (controlled drugs: variation of punishments for certain offences under the Act) in paragraph 1, in paragraph (a) of the substituted text, for “the prescribed sum” substitute “£20,000”.