S. 146A inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 16(1)(4)

S. 146A(7)(a)(b)(c) substituted for words (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 24; S.I. 2005/1126, art. 2(2)(h)

Ss. 145-148 applied (6.2.2004) by The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221), regs. 1(1), 4(4) (with reg. 4(5))

Ss. 145-148 applied (19.2.2004) by The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373), regs. 1(1), 4(4) (with reg. 4(5))

Ss. 145-148 applied (26.2.2004) by The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/432), regs. 1(1), 4(4) (with reg. 4(5))

Ss. 145-148 applied (3.3.2004) by The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318), arts. 1, 11(2) (with art. 11(3))

Ss. 145-148 applied (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(4)

Ss. 145-148 applied (1.5.2004) by The Trade in Goods (Control) Order 2003 (S.I. 2003/2765), arts. 1(1), 12(2)

Ss. 145-148 applied (17.5.2004) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 (S.I. 2004/1315), regs. 1(1), 4(4)

Ss. 145-148 applied (9.2.2005) by The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232), arts. 1(1), 5(4)

Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)

Ss. 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)

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

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

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

Ss. 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

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

S. 146A excluded (1.9.1994) by 1994 c. 22, ss. 47(7), 66(1) (with s. 57(4))

Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3)

Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2)

Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)

Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)

Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)

Ss. 145-148 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. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2)

Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)

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. 145-148 applied (27.6.2005) by The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677), arts. 1(1), 7(3)

Ss. 145-148 applied (26.11.2005) by The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257), arts. 1(1), 6(3)

Ss. 145-148 applied (27.7.2006) by The Export Control (Liberia) Order 2006 (S.I. 2006/2065), arts. 1(1), 7(3)

Ss. 145-148 applied (30.7.2006) by The Technical Assistance Control Regulations 2006 (S.I. 2006/1719), regs. 1(1), 6(3)

Ss. 145-148 applied (11.10.2006) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682), art. 1(1), reg. 6(3)

Ss. 145-148 applied (11.10.2006) by The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681), regs. 1(1), 5(3)

S. 146A applied (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 7(4)

S. 146A applied (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 6(4)

S. 146A applied (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 11(4)

Ss. 146-148 applied (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(4)

Ss. 145-148 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))

S. 146A 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)

S. 146A applied (20.2.2010) by The Export Control (Guinea) Order 2010 (S.I. 2010/364), arts. 1(1), 7(4)

Ss. 146, 146A 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)

S. 146A applied (17.2.2011) by The Export Control (Somalia) Order 2011 (S.I. 2011/146), arts. 1(1), 5(4)

S. 146A applied (17.2.2011) by The Export Control (Liberia) Order 2011 (S.I. 2011/145), arts. 1(1), 6(4)

S. 146A applied (18.3.2011) by The Export Control (Libya) Order 2011 (S.I. 2011/825), arts. 1(1), 7(4)

S. 146A applied (25.5.2011) by The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304), arts. 1(1), 7(4)

S. 146A applied (13.6.2011) by The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296), arts. 1(1), 6(4)

S. 146A applied (13.6.2011) by The Export Control (Iran) Order 2011 (S.I. 2011/1297), arts. 1, 14(4) (with art. 4)

S. 146A applied (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 7(4)

http://www.legislation.gov.uk/ukpga/1979/2/section/146A/2011-09-05Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2011-09-05Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings
146A Time limits for proceedings.(1)

Except as otherwise provided in the customs and excise Acts, and notwithstanding anything in any other enactment, the following provisions shall apply in relation to proceedings for an offence under those Acts.

(2)

Proceedings for an indictable offence shall not be commenced after the end of the period of 20 years beginning with the day on which the offence was committed.

(3)

Proceedings for a summary offence shall not be commenced after the end of the period of 3 years beginning with that day but, subject to that, may be commenced at any time within 6 months from the date on which sufficient evidence to warrant the proceedings came to the knowledge of the prosecuting authority.

(4)

For the purposes of subsection (3) above, a certificate of the prosecuting authority as to the date on which such evidence as is there mentioned came to that authority’s knowledge shall be conclusive evidence of that fact.

(5)

In the application of this section to Scotland—

(a)

in subsection (2), “proceedings for an indictable offence” means proceedings on indictment;

(b)

in subsection (3), “proceedings for a summary offence” means summary proceedings.

(6)

In the application of this section to Northern Ireland—

(a)

indictable offence” means an offence which, if committed by an adult, is punishable on conviction on indictment (whether only on conviction on indictment, or either on conviction on indictment or on summary conviction);

(b)

summary offence” means an offence which, if committed by an adult, is punishable only on summary conviction.

(7)

In this section, “prosecution authority

(a)

in England and Wales, means the Director of Revenue and Customs Prosecutions,

(b)

in Scotland, means the Commissioners or the procurator fiscal, and

(c)

in Northern Ireland, means the Commissioners.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14780391" marker="F1">
<p>
S. 146A inserted by
<ref eId="c02972" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref eId="c02973" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/16/1/4">s. 16(1)(4)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3d5b15d116376e7ffeb2760bd0a5c04a" marker="F2">
<p>
S. 146A(7)(a)(b)(c) substituted for words (18.4.2005) by
<ref eId="c0mnmfxw3-00014" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0mnmfxw3-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="c0mnmfxw3-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/24">Sch. 4 para. 24</ref>
;
<ref eId="c0mnmfxw3-00017" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0mnmfxw3-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-98785c90d84e3de22ca9eda3694b562b" marker="C1">
<p>
Ss. 145-148 applied (6.2.2004) by
<ref eId="cpwacsnb2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/221">The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221)</ref>
,
<ref eId="cpwacsnb2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwacsnb2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/4">4(4)</ref>
(with
<ref eId="cpwacsnb2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-8a85267d3944f4c9bfec608a9100734c" marker="C2">
<p>
Ss. 145-148 applied (19.2.2004) by
<ref eId="cpwaktse2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/373">The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373)</ref>
,
<ref eId="cpwaktse2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwaktse2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/4">4(4)</ref>
(with
<ref eId="cpwaktse2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-244f114aa861da50d1f8fafdd183aad1" marker="C3">
<p>
Ss. 145-148 applied (26.2.2004) by
<ref eId="cpwata8x2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/432">The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/432)</ref>
,
<ref eId="cpwata8x2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwata8x2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/4">4(4)</ref>
(with
<ref eId="cpwata8x2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-809a88c91f268e1ccf57421bbd3b0d01" marker="C4">
<p>
Ss. 145-148 applied (3.3.2004) by
<ref eId="cpwb14sy2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/318">The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318)</ref>
,
<ref eId="cpwb14sy2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/318/article/1">arts. 1</ref>
,
<ref eId="cpwb14sy2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/2">11(2)</ref>
(with
<ref eId="cpwb14sy2-00019" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/3">art. 11(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9681d0f5c3bb1e2dc82870fc925fe474" marker="C5">
<p>
Ss. 145-148 applied (1.5.2004) by
<ref eId="cpwb8jm32-00016" href="http://www.legislation.gov.uk/id/uksi/2003/2764">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</ref>
,
<ref eId="cpwb8jm32-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref eId="cpwb8jm32-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/4">21(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7b9a17fa7d08d3bb1aa230920190b04f" marker="C6">
<p>
Ss. 145-148 applied (1.5.2004) by
<ref eId="cpwb8jm32-00061" href="http://www.legislation.gov.uk/id/uksi/2003/2765">The Trade in Goods (Control) Order 2003 (S.I. 2003/2765)</ref>
,
<ref eId="cpwb8jm32-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2765/article/1/1">arts. 1(1)</ref>
,
<ref eId="cpwb8jm32-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2765/article/12/2">12(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-af3da6e99d8f79a47e8d1f59a9dcbe36" marker="C7">
<p>
Ss. 145-148 applied (17.5.2004) by
<ref eId="cpwbipah2-00016" href="http://www.legislation.gov.uk/id/uksi/2004/1315">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 (S.I. 2004/1315)</ref>
,
<ref eId="cpwbipah2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cpwbipah2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/4/4">4(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5463d0739f227987d336d012b89cd10f" marker="C8">
<p>
Ss. 145-148 applied (9.2.2005) by
<ref eId="c0mgqdxh3-00016" href="http://www.legislation.gov.uk/id/uksi/2005/232">The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232)</ref>
,
<ref eId="c0mgqdxh3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/232/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0mgqdxh3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/232/article/5/4">5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780401" marker="C9">
<p>
Ss. 145-148 applied (31.3.2002) by
<ref eId="c02975" href="http://www.legislation.gov.uk/id/uksi/2002/868">S.I. 2002/868</ref>
,
<ref eId="c02976" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/868/regulation/4/4">reg. 4(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780411" marker="C10">
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref eId="c02979" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c02980" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/2">reg. 10(2)</ref>
</p>
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref eId="c02983" href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref eId="c02984" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/2">reg. 6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780421" marker="C11">
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref eId="c02987" href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref eId="c02988" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/2">reg. 7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780431" marker="C12">
<p>
Ss. 145-152 extended (27.9.1993) by
<ref eId="c02990" href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref eId="c02991" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/71/7">ss. 71(7)</ref>
,
<ref eId="c02992" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/78">78</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780441" marker="C13">
<p>
Ss. 144-148, 150-155 applied (23.6.1993) by
<ref eId="c02995" href="http://www.legislation.gov.uk/id/uksi/1993/1353">S.I. 1993/1353</ref>
,
<ref eId="c02996" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/2">reg. 4(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780451" marker="C14">
<p>
Ss. 145-155 applied (3.5.1994) by
<ref eId="c02998" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c02999" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64">s. 64</ref>
,
<ref eId="c03000" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/7/part/IV/paragraph/11">Sch. 7 Pt. IV para. 11</ref>
</p>
<p>
Ss. 145-155 applied (with modifications) (1.9.1994) by
<ref eId="c03002" href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref eId="c03003" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/72/12">ss. 72(12)</ref>
,
<ref eId="c03004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref eId="c03005" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/13">Sch. 13 para. 13</ref>
</p>
<p>
Ss. 145-155 applied (29.4.1996) by
<ref eId="c03007" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c03008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60">s. 60</ref>
,
<ref eId="c03009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/5/part/III/paragraph/17">Sch. 5 Pt. III para. 17</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780461" marker="C15">
<p>
S. 146A excluded (1.9.1994) by
<ref eId="c03011" href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
,
<ref eId="c03012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/47/7">ss. 47(7)</ref>
,
<ref eId="c03013" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1">66(1)</ref>
(with
<ref eId="c03014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4">s. 57(4)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780471" marker="C16">
<p>
Ss. 145-148 applied (1.3.1995) by
<ref eId="c03016" href="http://www.legislation.gov.uk/id/uksi/1995/271">S.I. 1995/271</ref>
,
<ref eId="c03017" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/12/2/3">reg. 12(2)(3)</ref>
</p>
<p>
Ss. 145-148 applied (15.11.1996) by
<ref eId="c03019" href="http://www.legislation.gov.uk/id/uksi/1996/2721">S.I. 1996/2721</ref>
,
<ref eId="c03020" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/12/2">reg. 12(2)</ref>
</p>
<p>
Ss. 145-148 applied (with modifications) (15.7.1998) by
<ref eId="c03022" href="http://www.legislation.gov.uk/id/uksi/1998/1531">S.I. 1998/1531</ref>
,
<ref eId="c03023" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/1531/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-148 applied (1.5.1999) by
<ref eId="c03025" href="http://www.legislation.gov.uk/id/uksi/1999/1261">S.I. 1999/1261</ref>
,
<ref eId="c03026" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1261/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-148 applied (14.10.1999) by
<ref eId="c03028" href="http://www.legislation.gov.uk/id/uksi/1999/2821">S.I. 1999/2821</ref>
,
<ref eId="c03029" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/2821/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-148 applied (25.5.2000) by
<ref eId="c03031" href="http://www.legislation.gov.uk/id/uksi/2000/1408">S.I. 2000/1408</ref>
,
<ref eId="c03032" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/1408/regulation/3/4">reg. 3(4)</ref>
</p>
<p>
Ss. 145-155 applied (28.7.2000) by
<ref eId="c03034" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c03035" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/30/1">s. 30(1)</ref>
,
<ref eId="c03036" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/part/VIII/paragraph/96">Sch. 6 Pt. VIII para. 96</ref>
</p>
<p>
Ss. 145-148 applied (28.9.2000) by
<ref eId="c03038" href="http://www.legislation.gov.uk/id/uksi/2000/2620">S.I. 2000/2620</ref>
,
<ref eId="c03039" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2620/regulation/12/2">reg. 12(2)</ref>
</p>
<p>
Ss. 145-148 applied (14.10.1999) by
<ref eId="c03041" href="http://www.legislation.gov.uk/id/uksi/1999/2822">S.I. 1999/2822</ref>
,
<ref eId="c03042" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/2822/regulation/4/4">reg. 4(4)</ref>
</p>
<p>
Ss. 145-155 applied (11.5.2001) by
<ref eId="c03044" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c03045" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/26/5">s. 26(5)</ref>
</p>
<p>
Ss. 145-155 applied (11.5.2001) by
<ref eId="c03047" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c03048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/28">s. 28</ref>
,
<ref eId="c03049" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/6/paragraph/5">Sch. 6 para. 5</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f51a0caaefdb2086deea49cd0d07a81e" marker="C17">
<p>
Ss. 145-148 applied (27.6.2005) by
<ref eId="c0pkqbtn3-00016" href="http://www.legislation.gov.uk/id/uksi/2005/1677">The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677)</ref>
,
<ref eId="c0pkqbtn3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1677/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0pkqbtn3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1677/article/7/3">7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e70211332facf0dad2aa05d8433b55a6" marker="C18">
<p>
Ss. 145-148 applied (26.11.2005) by
<ref eId="c0pluy433-00016" href="http://www.legislation.gov.uk/id/uksi/2005/3257">The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257)</ref>
,
<ref eId="c0pluy433-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0pluy433-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-dd2a16ebbf0cb5d3cbb1260335206052" marker="C19">
<p>
Ss. 145-148 applied (27.7.2006) by
<ref eId="c0qw1vj23-00016" href="http://www.legislation.gov.uk/id/uksi/2006/2065">The Export Control (Liberia) Order 2006 (S.I. 2006/2065)</ref>
,
<ref eId="c0qw1vj23-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0qw1vj23-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/7/3">7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ab0a6056c4ebfa933b2bf1b582b24fba" marker="C20">
<p>
Ss. 145-148 applied (30.7.2006) by
<ref eId="c0qw9w3l3-00016" href="http://www.legislation.gov.uk/id/uksi/2006/1719">The Technical Assistance Control Regulations 2006 (S.I. 2006/1719)</ref>
,
<ref eId="c0qw9w3l3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c0qw9w3l3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/6/3">6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-4856abe35e517cd17a532dfafd9b2d44" marker="C21">
<p>
Ss. 145-148 applied (11.10.2006) by
<ref eId="c0qzbddl3-00016" href="http://www.legislation.gov.uk/id/uksi/2006/2682">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682)</ref>
,
<ref eId="c0qzbddl3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2682/article/1/1">art. 1(1)</ref>
,
<ref eId="c0qzbddl3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2682/regulation/6/3">reg. 6(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e0213d112f9e74c6cdc0ca7c1ce8508d" marker="C22">
<p>
Ss. 145-148 applied (11.10.2006) by
<ref eId="c0qzbddl3-00052" href="http://www.legislation.gov.uk/id/uksi/2006/2681">The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681)</ref>
,
<ref eId="c0qzbddl3-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c0qzbddl3-00054" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/5/3">5(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-3e7045468bfbc35621ff708e989a9ac7" marker="C23">
<p>
S. 146A applied (27.4.2007) by
<ref eId="c0r1r24w3-00061" href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref eId="c0r1r24w3-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0r1r24w3-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1e75fac7252e1c93f61263917a592df0" marker="C24">
<p>
S. 146A applied (26.5.2007) by
<ref eId="c0z6134l3-00061" href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref eId="c0z6134l3-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0z6134l3-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9b3b638c970e1b6d7bc1a9c30b9e6f6b" marker="C25">
<p>
S. 146A applied (23.4.2008) by
<ref eId="c111tz6k3-00061" href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref eId="c111tz6k3-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref eId="c111tz6k3-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/11/4">11(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-69342b1320ef034f0a6891454e195f20" marker="C26">
<p>
Ss. 146-148 applied (6.4.2009) by
<ref eId="c13oxo1p3-00036" href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref eId="c13oxo1p3-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref eId="c13oxo1p3-00038" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/41/4">41(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-b194ca37e1b61ad2ec426d0bc19046eb" marker="C27">
<p>
Ss. 145-148 applied by 1983 c. 18, s. 1D(3) (as inserted (30.11.2009) by
<ref eId="c13pvufd3-00095" href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref eId="c13pvufd3-00096" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref eId="c13pvufd3-00097" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/3">Sch. 17 para. 3</ref>
;
<ref eId="c13pvufd3-00098" href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref eId="c13pvufd3-00099" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-a85b1ed8ac7e35f0082698484f4cd172" marker="C28">
<p>
S. 146A applied by SI 2009/1749, art. 13(3) (as substituted (11.12.2009) by
<ref eId="c13r1ok83-00034" href="http://www.legislation.gov.uk/id/uksi/2009/3213">The North Korea (United Nations Sanctions) (Amendment) Order 2009 (S.I. 2009/3213)</ref>
,
<ref eId="c13r1ok83-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/3213/article/1/1">arts. 1(1)</ref>
,
<ref eId="c13r1ok83-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/3213/article/11">11</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c626a8f0f9f9a42c065830facfda88ff" marker="C29">
<p>
S. 146A applied (20.2.2010) by
<ref eId="c13stc2u3-00043" href="http://www.legislation.gov.uk/id/uksi/2010/364">The Export Control (Guinea) Order 2010 (S.I. 2010/364)</ref>
,
<ref eId="c13stc2u3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/364/article/1/1">arts. 1(1)</ref>
,
<ref eId="c13stc2u3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/364/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ca045fb6eb592be28e97336c6b029426" marker="C30">
<p>
Ss. 146, 146A applied by S.I. 2009/886, art. 11(3) (as substituted (17.12.2010) by
<ref eId="c14p4b783-00029" href="http://www.legislation.gov.uk/id/uksi/2010/2978">The Iran (United Nations Sanctions) (Amendment) Order 2010 (S.I. 2010/2978)</ref>
,
<ref eId="c14p4b783-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/2978/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14p4b783-00031" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/2978/article/15">15</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fac3cd138c6a03036487f33c1f1f83b1" marker="C31">
<p>
S. 146A applied (17.2.2011) by
<ref eId="c14pbigh3-00151" href="http://www.legislation.gov.uk/id/uksi/2011/146">The Export Control (Somalia) Order 2011 (S.I. 2011/146)</ref>
,
<ref eId="c14pbigh3-00152" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/146/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pbigh3-00153" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/146/article/5/4">5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-21261d47c371d277294f0acf014de2cf" marker="C32">
<p>
S. 146A applied (17.2.2011) by
<ref eId="c14pbigh3-00043" href="http://www.legislation.gov.uk/id/uksi/2011/145">The Export Control (Liberia) Order 2011 (S.I. 2011/145)</ref>
,
<ref eId="c14pbigh3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/145/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pbigh3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/145/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-841b0a7775562c47a601b815e11bb236" marker="C33">
<p>
S. 146A applied (18.3.2011) by
<ref eId="c14pjxji3-00061" href="http://www.legislation.gov.uk/id/uksi/2011/825">The Export Control (Libya) Order 2011 (S.I. 2011/825)</ref>
,
<ref eId="c14pjxji3-00062" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pjxji3-00063" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-9edfd6707d36d7b19122c4fe290ce851" marker="C34">
<p>
S. 146A applied (25.5.2011) by
<ref eId="c16fe5wt3-00043" href="http://www.legislation.gov.uk/id/uksi/2011/1304">The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304)</ref>
,
<ref eId="c16fe5wt3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16fe5wt3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1061b4fa0f2f2802cbcb4146231d418c" marker="C35">
<p>
S. 146A applied (13.6.2011) by
<ref eId="c16fr4cq3-00183" href="http://www.legislation.gov.uk/id/uksi/2011/1296">The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296)</ref>
,
<ref eId="c16fr4cq3-00184" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16fr4cq3-00185" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-cae67b34374c7985a780bf688c3b3eb1" marker="C36">
<p>
S. 146A applied (13.6.2011) by
<ref eId="c16fr4cq3-00067" href="http://www.legislation.gov.uk/id/uksi/2011/1297">The Export Control (Iran) Order 2011 (S.I. 2011/1297)</ref>
,
<ref eId="c16fr4cq3-00068" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/1">arts. 1</ref>
,
<ref eId="c16fr4cq3-00069" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/14/4">14(4)</ref>
(with
<ref eId="c16fr4cq3-00070" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/4">art. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-76d0ba6bed603b30def88c7d2cefd42b" marker="C37">
<p>
S. 146A applied (5.9.2011) by
<ref eId="c16gd1im3-00070" href="http://www.legislation.gov.uk/id/uksi/2011/2010">The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010)</ref>
,
<ref eId="c16gd1im3-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16gd1im3-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/7/4">7(4)</ref>
</p>
</note>
</notes>
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
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<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
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<body eId="body">
<part eId="part-XI">
<num>Part XI</num>
<heading> Detention of Persons, Forfeiture and Legal Proceedings</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-XI-crossheading-general-provisions-as-to-legal-proceedings">
<heading> General provisions as to legal proceedings</heading>
<section eId="section-146A" uk:target="true">
<num>
<ins class="first" ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<noteRef uk:name="commentary" href="#c14780391" class="commentary"/>
146A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391"> Time limits for proceedings.</ins>
</heading>
<subsection eId="section-146A-1">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">Except as otherwise provided in the customs and excise Acts, and notwithstanding anything in any other enactment, the following provisions shall apply in relation to proceedings for an offence under those Acts.</ins>
</p>
</content>
</subsection>
<subsection eId="section-146A-2">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">Proceedings for an indictable offence shall not be commenced after the end of the period of 20 years beginning with the day on which the offence was committed.</ins>
</p>
</content>
</subsection>
<subsection eId="section-146A-3">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">Proceedings for a summary offence shall not be commenced after the end of the period of 3 years beginning with that day but, subject to that, may be commenced at any time within 6 months from the date on which sufficient evidence to warrant the proceedings came to the knowledge of the prosecuting authority.</ins>
</p>
</content>
</subsection>
<subsection eId="section-146A-4">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">For the purposes of subsection (3) above, a certificate of the prosecuting authority as to the date on which such evidence as is there mentioned came to that authority’s knowledge shall be conclusive evidence of that fact.</ins>
</p>
</content>
</subsection>
<subsection eId="section-146A-5">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">In the application of this section to Scotland—</ins>
</p>
</intro>
<level class="para1" eId="section-146A-5-a">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">in subsection (2), “</ins>
<term refersTo="#term-proceedings-for-an-indictable-offence" eId="term-proceedings-for-an-indictable-offence">
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">proceedings for an indictable offence</ins>
</term>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">” means proceedings on indictment;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-146A-5-b">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">in subsection (3), “</ins>
<term refersTo="#term-proceedings-for-a-summary-offence" eId="term-proceedings-for-a-summary-offence">
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">proceedings for a summary offence</ins>
</term>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">” means summary proceedings.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-146A-6">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">In the application of this section to Northern Ireland—</ins>
</p>
</intro>
<level class="para1" eId="section-146A-6-a">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391"></ins>
<term refersTo="#term-indictable-offence" eId="term-indictable-offence">
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">indictable offence</ins>
</term>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">” means an offence which, if committed by an adult, is punishable on conviction on indictment (whether only on conviction on indictment, or either on conviction on indictment or on summary conviction);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-146A-6-b">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391"></ins>
<term refersTo="#term-summary-offence" eId="term-summary-offence">
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">summary offence</ins>
</term>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">” means an offence which, if committed by an adult, is punishable only on summary conviction.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-146A-7">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">In this section, “</ins>
<term refersTo="#term-prosecution-authority" eId="term-prosecution-authority">
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">prosecution authority</ins>
</term>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391"></ins>
</p>
</intro>
<level class="para1" eId="section-146A-7-a">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<ins class="substitution first" ukl:ChangeId="key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246" ukl:CommentaryRef="key-3d5b15d116376e7ffeb2760bd0a5c04a">
<noteRef uk:name="commentary" href="#key-3d5b15d116376e7ffeb2760bd0a5c04a" class="commentary"/>
(a)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<ins class="substitution" ukl:ChangeId="key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246" ukl:CommentaryRef="key-3d5b15d116376e7ffeb2760bd0a5c04a">in England and Wales, means the Director of Revenue and Customs Prosecutions,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-146A-7-b">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<ins class="substitution" ukl:ChangeId="key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246" ukl:CommentaryRef="key-3d5b15d116376e7ffeb2760bd0a5c04a">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<ins class="substitution" ukl:ChangeId="key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246" ukl:CommentaryRef="key-3d5b15d116376e7ffeb2760bd0a5c04a">in Scotland, means the Commissioners or the procurator fiscal, and</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-146A-7-c">
<num>
<ins ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<ins class="substitution" ukl:ChangeId="key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246" ukl:CommentaryRef="key-3d5b15d116376e7ffeb2760bd0a5c04a">(c)</ins>
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p12694" ukl:CommentaryRef="c14780391">
<ins class="substitution last" ukl:ChangeId="key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246" ukl:CommentaryRef="key-3d5b15d116376e7ffeb2760bd0a5c04a">in Northern Ireland, means the Commissioners.</ins>
</ins>
</p>
</content>
</level>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>