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

Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

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)

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 (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 (Liberia) Order 2011 (S.I. 2011/145), arts. 1(1), 6(4)

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 (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 (Iran) Order 2011 (S.I. 2011/1297), arts. 1, 14(4) (with art. 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 (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 7(4)

S. 146A applied (30.11.2011) by The Export Control (Al-Qaida and Taliban Sanctions) Regulations 2011 (S.I. 2011/2649), regs. 1(1), 8(3)

S. 146A applied (30.12.2011) by The Export Control (Sudan and South Sudan Sanctions) and (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2925), regs. 1(1), 7(3)

S. 146A applied (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 15(4)

S. 146A applied (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 19(4)

http://www.legislation.gov.uk/ukpga/1979/2/section/146A/2012-06-01Customs 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 Participation2012-06-01Part 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 class="commentary F" eId="c14780391">
<p>
S. 146A inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/16/1/4">s. 16(1)(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14780401">
<p>
Ss. 145-148 applied (31.3.2002) by
<ref href="http://www.legislation.gov.uk/id/uksi/2002/868">S.I. 2002/868</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/868/regulation/4/4">reg. 4(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14780411">
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/2">reg. 6(2)</ref>
</p>
</note>
<note class="commentary C" eId="c14780421">
<p>
Ss. 144-148, 150-155 applied (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/2">reg. 7(2)</ref>
</p>
</note>
<note class="commentary C" eId="c14780431">
<p>
Ss. 145-152 extended (27.9.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36">1993 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/71/7">ss. 71(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/36/section/78">78</ref>
.
</p>
</note>
<note class="commentary C" eId="c14780441">
<p>
Ss. 144-148, 150-155 applied (23.6.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1353">S.I. 1993/1353</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/2">reg. 4(2)</ref>
</p>
</note>
<note class="commentary C" eId="c14780451">
<p>
Ss. 145-155 applied (3.5.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64">s. 64</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/72/12">ss. 72(12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60">s. 60</ref>
,
<ref 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 class="commentary C" eId="c14780461">
<p>
S. 146A excluded (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/47/7">ss. 47(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1">66(1)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4">s. 57(4)</ref>
)
</p>
</note>
<note class="commentary C" eId="c14780471">
<p>
Ss. 145-148 applied (1.3.1995) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/271">S.I. 1995/271</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1996/2721">S.I. 1996/2721</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1998/1531">S.I. 1998/1531</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1999/1261">S.I. 1999/1261</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1999/2821">S.I. 1999/2821</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2000/1408">S.I. 2000/1408</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/30/1">s. 30(1)</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2000/2620">S.I. 2000/2620</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1999/2822">S.I. 1999/2822</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/28">s. 28</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/6/paragraph/5">Sch. 6 para. 5</ref>
</p>
</note>
<note class="commentary C" eId="c14779811">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI">Pt. XI</ref>
amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4">s. 15(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-98785c90d84e3de22ca9eda3694b562b">
<p>
Ss. 145-148 applied (6.2.2004) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/4">4(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-8a85267d3944f4c9bfec608a9100734c">
<p>
Ss. 145-148 applied (19.2.2004) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/4">4(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/373/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-244f114aa861da50d1f8fafdd183aad1">
<p>
Ss. 145-148 applied (26.2.2004) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/4">4(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/432/regulation/4/5">reg. 4(5)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-809a88c91f268e1ccf57421bbd3b0d01">
<p>
Ss. 145-148 applied (3.3.2004) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2004/318/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/2">11(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/318/article/11/3">art. 11(3)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-9681d0f5c3bb1e2dc82870fc925fe474">
<p>
Ss. 145-148 applied (1.5.2004) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/4">21(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-7b9a17fa7d08d3bb1aa230920190b04f">
<p>
Ss. 145-148 applied (1.5.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2765">The Trade in Goods (Control) Order 2003 (S.I. 2003/2765)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2765/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2765/article/12/2">12(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-af3da6e99d8f79a47e8d1f59a9dcbe36">
<p>
Ss. 145-148 applied (17.5.2004) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1315/regulation/4/4">4(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-5463d0739f227987d336d012b89cd10f">
<p>
Ss. 145-148 applied (9.2.2005) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2005/232/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/232/article/5/4">5(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-3d5b15d116376e7ffeb2760bd0a5c04a">
<p>
S. 146A(7)(a)(b)(c) substituted for words (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/24">Sch. 4 para. 24</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note class="commentary C" eId="key-f51a0caaefdb2086deea49cd0d07a81e">
<p>
Ss. 145-148 applied (27.6.2005) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2005/1677/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1677/article/7/3">7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-e70211332facf0dad2aa05d8433b55a6">
<p>
Ss. 145-148 applied (26.11.2005) by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/3257">The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/6/3">6(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-dd2a16ebbf0cb5d3cbb1260335206052">
<p>
Ss. 145-148 applied (27.7.2006) by
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2065">The Export Control (Liberia) Order 2006 (S.I. 2006/2065)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/7/3">7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-ab0a6056c4ebfa933b2bf1b582b24fba">
<p>
Ss. 145-148 applied (30.7.2006) by
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1719">The Technical Assistance Control Regulations 2006 (S.I. 2006/1719)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/6/3">6(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-4856abe35e517cd17a532dfafd9b2d44">
<p>
Ss. 145-148 applied (11.10.2006) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2006/2682/article/1/1">art. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2682/regulation/6/3">reg. 6(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-e0213d112f9e74c6cdc0ca7c1ce8508d">
<p>
Ss. 145-148 applied (11.10.2006) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/5/3">5(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-3e7045468bfbc35621ff708e989a9ac7">
<p>
S. 146A applied (27.4.2007) by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/7/4">7(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-1e75fac7252e1c93f61263917a592df0">
<p>
S. 146A applied (26.5.2007) by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/6/4">6(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-9b3b638c970e1b6d7bc1a9c30b9e6f6b">
<p>
S. 146A applied (23.4.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/11/4">11(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-69342b1320ef034f0a6891454e195f20">
<p>
Ss. 146-148 applied (6.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/41/4">41(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-b194ca37e1b61ad2ec426d0bc19046eb">
<p>
Ss. 145-148 applied by 1983 c. 18, s. 1D(3) (as inserted (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/3">Sch. 17 para. 3</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-a85b1ed8ac7e35f0082698484f4cd172">
<p>
S. 146A applied by SI 2009/1749, art. 13(3) (as substituted (11.12.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2009/3213/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3213/article/11">11</ref>
)
</p>
</note>
<note class="commentary C" eId="key-c626a8f0f9f9a42c065830facfda88ff">
<p>
S. 146A applied (20.2.2010) by
<ref href="http://www.legislation.gov.uk/id/uksi/2010/364">The Export Control (Guinea) Order 2010 (S.I. 2010/364)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/364/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/364/article/7/4">7(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-ca045fb6eb592be28e97336c6b029426">
<p>
Ss. 146, 146A applied by S.I. 2009/886, art. 11(3) (as substituted (17.12.2010) by
<ref href="http://www.legislation.gov.uk/id/uksi/2010/2978">The Iran (United Nations Sanctions) (Amendment) Order 2010 (S.I. 2010/2978)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/2978/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/2978/article/15">15</ref>
)
</p>
</note>
<note class="commentary C" eId="key-21261d47c371d277294f0acf014de2cf">
<p>
S. 146A applied (17.2.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/145">The Export Control (Liberia) Order 2011 (S.I. 2011/145)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/145/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/145/article/6/4">6(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-fac3cd138c6a03036487f33c1f1f83b1">
<p>
S. 146A applied (17.2.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/146">The Export Control (Somalia) Order 2011 (S.I. 2011/146)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/146/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/146/article/5/4">5(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-841b0a7775562c47a601b815e11bb236">
<p>
S. 146A applied (18.3.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/825">The Export Control (Libya) Order 2011 (S.I. 2011/825)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/825/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/825/article/7/4">7(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-9edfd6707d36d7b19122c4fe290ce851">
<p>
S. 146A applied (25.5.2011) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/7/4">7(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-cae67b34374c7985a780bf688c3b3eb1">
<p>
S. 146A applied (13.6.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1297">The Export Control (Iran) Order 2011 (S.I. 2011/1297)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/14/4">14(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/4">art. 4</ref>
)
</p>
</note>
<note class="commentary C" eId="key-1061b4fa0f2f2802cbcb4146231d418c">
<p>
S. 146A applied (13.6.2011) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/6/4">6(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-76d0ba6bed603b30def88c7d2cefd42b">
<p>
S. 146A applied (5.9.2011) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/7/4">7(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-d4314115fc38647409aaf8726cff2552">
<p>
S. 146A applied (30.11.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2649">The Export Control (Al-Qaida and Taliban Sanctions) Regulations 2011 (S.I. 2011/2649)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2649/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2649/regulation/8/3">8(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-22be1d5ae3fc334c7341325d2dd3a968">
<p>
S. 146A applied (30.12.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2925">The Export Control (Sudan and South Sudan Sanctions) and (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/2925)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2925/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/2925/regulation/7/3">7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-6456b3d02ea3c095ac2a08bc273fee57">
<p>
S. 146A applied (5.4.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/810/article/15/4">15(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-b0b5911c9118875c40766b79a57ee637">
<p>
S. 146A applied (1.6.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/19/4">19(4)</ref>
</p>
</note>
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Part XI
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<heading> Detention of Persons, Forfeiture and Legal Proceedings</heading>
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<ins class="d29p12694">146A</ins>
</num>
<heading>
<ins class="d29p12694 first">
<noteRef href="#c14780391" marker="F1" class="commentary attribute F"/>
Time limits for proceedings.
</ins>
</heading>
<subsection eId="section-146A-1">
<num>
<ins class="d29p12694">1</ins>
</num>
<content>
<p>
<ins class="d29p12694">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 class="d29p12694">2</ins>
</num>
<content>
<p>
<ins class="d29p12694">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 class="d29p12694">3</ins>
</num>
<content>
<p>
<ins class="d29p12694">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 class="d29p12694">4</ins>
</num>
<content>
<p>
<ins class="d29p12694">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 class="d29p12694">5</ins>
</num>
<intro>
<p>
<ins class="d29p12694">In the application of this section to Scotland—</ins>
</p>
</intro>
<paragraph eId="section-146A-5-a">
<num>
<ins class="d29p12694">a</ins>
</num>
<content>
<p>
<ins class="d29p12694">in subsection (2), “</ins>
<term refersTo="#term-proceedings-for-an-indictable-offence">
<ins class="d29p12694">proceedings for an indictable offence</ins>
</term>
<ins class="d29p12694">” means proceedings on indictment;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-146A-5-b">
<num>
<ins class="d29p12694">b</ins>
</num>
<content>
<p>
<ins class="d29p12694">in subsection (3), “</ins>
<term refersTo="#term-proceedings-for-a-summary-offence">
<ins class="d29p12694">proceedings for a summary offence</ins>
</term>
<ins class="d29p12694">” means summary proceedings.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-146A-6">
<num>
<ins class="d29p12694">6</ins>
</num>
<intro>
<p>
<ins class="d29p12694">In the application of this section to Northern Ireland—</ins>
</p>
</intro>
<paragraph eId="section-146A-6-a">
<num>
<ins class="d29p12694">a</ins>
</num>
<content>
<p>
<ins class="d29p12694"></ins>
<term refersTo="#term-indictable-offence">
<ins class="d29p12694">indictable offence</ins>
</term>
<ins class="d29p12694">” 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>
</paragraph>
<paragraph eId="section-146A-6-b">
<num>
<ins class="d29p12694">b</ins>
</num>
<content>
<p>
<ins class="d29p12694"></ins>
<term refersTo="#term-summary-offence">
<ins class="d29p12694">summary offence</ins>
</term>
<ins class="d29p12694">” means an offence which, if committed by an adult, is punishable only on summary conviction.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-146A-7">
<num>
<ins class="d29p12694">7</ins>
</num>
<intro>
<p>
<ins class="d29p12694">In this section, “</ins>
<term refersTo="#term-prosecution-authority">
<ins class="d29p12694">prosecution authority</ins>
</term>
<ins class="d29p12694"></ins>
</p>
</intro>
<paragraph eId="section-146A-7-a">
<num>
<ins class="d29p12694">
<ins class="substitution key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246 first">
<noteRef href="#key-3d5b15d116376e7ffeb2760bd0a5c04a" marker="F2" class="commentary attribute F"/>
a
</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p12694">
<ins class="substitution key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246">in England and Wales, means the Director of Revenue and Customs Prosecutions,</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-146A-7-b">
<num>
<ins class="d29p12694">
<ins class="substitution key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246">b</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p12694">
<ins class="substitution key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246">in Scotland, means the Commissioners or the procurator fiscal, and</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-146A-7-c">
<num>
<ins class="d29p12694">
<ins class="substitution key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246">c</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p12694 last">
<ins class="substitution key-3d5b15d116376e7ffeb2760bd0a5c04a-1530298987246 last">in Northern Ireland, means the Commissioners.</ins>
</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>