C9Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
C10C11C12C13C14C15C16C17C1C2C3C4C5C6C7C8C18C19C20C21C22C23C24C25C26C27C28C29C30C31C33C32C34C35C37C36C38C39C40C41C42C43C44C45C47C46C48C49C50C51C52C53C54C55C56C57C58C59146AF1 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, “F4prosecuting authority”
b
in Scotland, means F5... the procurator fiscal, and
c
in Northern Ireland, means F6 the Director of Public Prosecutions for Northern Ireland .
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)