http://www.legislation.gov.uk/ukpga/1979/2/section/147/2004-02-06Customs 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 Participation2004-02-06 Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings Proceedings for offences. <CommentaryRef Ref="c14780481"/>1471 2Where, in England or Wales, a magistrates’ court has begun to inquire into an information charging a person with an offence under the customs and excise Acts as examining justices the court shall not proceed under section 25(3) of the Magistrates’ Courts Act 1980 to try the information summarily without the consent of—athe Attorney General, in a case where the proceedings were instituted by his order and in his name; orbthe Commissioners, in any other case.3In the case of proceedings in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the Crown Court against any decision of a magistrates’ court in proceedings for an offence under the customs and excise Acts.4In the case of proceedings in Northern Ireland, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the county court against any decision of a court of summary jurisdiction in proceedings for an offence under the customs and excise Acts.5 Ss. 147, 148 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)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. 11Ss.145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with s. 57(4))Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17Ss. 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 (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 (14.10.1999) by S.I. 1999/2822, reg. 4(4)Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)(5)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. 96Ss. 145-148 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. 5Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)S. 147(1) repealed by Finance Act 1989 (c. 26, SIF 40:1), ss. 16(2)(4), 187(1), Sch. 17 Pt. IWords substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 1761980 c. 43. S. 147(5) repealed by Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 77, Sch. 14 para. 42Pt. 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))
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<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
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<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
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<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
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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"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="279"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="222" RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-02-06">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XI/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" NumberOfProvisions="20" RestrictEndDate="2004-02-19" id="part-XI" RestrictStartDate="2004-02-06" RestrictExtent="E+W+S+N.I.">
<Number>
<CommentaryRef Ref="c14779811"/>
Part XI
</Number>
<Title> Detention of Persons, Forfeiture and Legal Proceedings</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XI/crossheading/general-provisions-as-to-legal-proceedings/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI/crossheading/general-provisions-as-to-legal-proceedings" NumberOfProvisions="12" RestrictEndDate="2004-02-19" id="part-XI-crossheading-general-provisions-as-to-legal-proceedings" RestrictStartDate="2004-02-06" RestrictExtent="E+W+S+N.I.">
<Title> General provisions as to legal proceedings</Title>
<P1group RestrictEndDate="2004-02-19" RestrictStartDate="2004-02-06" RestrictExtent="E+W+S+N.I.">
<Title>
Proceedings for offences.
<CommentaryRef Ref="c14780481"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147" id="section-147">
<Pnumber>
<CommentaryRef Ref="c14780491"/>
<CommentaryRef Ref="c14780501"/>
<CommentaryRef Ref="c14780511"/>
<CommentaryRef Ref="c14780521"/>
<CommentaryRef Ref="c14780531"/>
<CommentaryRef Ref="c14780541"/>
<CommentaryRef Ref="key-98785c90d84e3de22ca9eda3694b562b"/>
147
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/1/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/1" id="section-147-1">
<Pnumber>1</Pnumber>
<P2para>
<Text> </Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/2/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/2" RestrictEndDate="2012-11-05" id="section-147-2">
<Pnumber>
<CommentaryRef Ref="c14780551"/>
2
</Pnumber>
<P2para>
<Text>
Where, in England or Wales, a magistrates’ court has begun to inquire into an information charging a person with an offence under the customs and excise Acts as examining justices the court shall not proceed under
<Addition ChangeId="d29p12819" CommentaryRef="c14780561">section 25(3) of the </Addition>
<Addition ChangeId="d29p12819" CommentaryRef="c14780561">
<CommentaryRef Ref="c14780571"/>
Magistrates’ Courts Act 1980
</Addition>
to try the information summarily without the consent of—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/2/a/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/2/a" id="section-147-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Attorney General, in a case where the proceedings were instituted by his order and in his name; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/2/b/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/2/b" id="section-147-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the Commissioners, in any other case.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/3/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/3" id="section-147-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In the case of proceedings in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the Crown Court against any decision of a magistrates’ court in proceedings for an offence under the customs and excise Acts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/4/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/4" id="section-147-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In the case of proceedings in Northern Ireland, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the county court against any decision of a court of summary jurisdiction in proceedings for an offence under the customs and excise Acts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/147/5/2004-02-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/147/5" id="section-147-5">
<Pnumber>
5
<CommentaryRef Ref="c14780581"/>
</Pnumber>
<P2para>
<Text> </Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14780481" Type="C">
<Para>
<Text>
Ss. 147, 148 extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/53" id="c03052" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="53" Title="Car Tax Act 1983">Car Tax Act 1983 (c. 53, SIF 40:2)</Citation>
,
<CitationSubRef id="c03053" CitationRef="c03052" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
,
<CitationSubRef id="c03054" CitationRef="c03052" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/8/8" SectionRef="schedule-1-paragraph-8-8">Sch. 1 para. 8(8)</CitationSubRef>
,
<CitationSubRef id="c03055" CitationRef="c03052" URI="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/V" Operative="true" SectionRef="schedule-1-paragraph-V">V</CitationSubRef>
alue
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/55" id="c03056" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Added Tax Act 1983">Added Tax Act 1983 (c. 55, SIF 40:2)</Citation>
,
<CitationSubRef id="c03057" CitationRef="c03056" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/39/9" Operative="true" SectionRef="section-39-9">s. 39(9)</CitationSubRef>
,
<CitationSubRef id="c03058" CitationRef="c03056" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/I" SectionRef="section-I">S.I</CitationSubRef>
. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
</Text>
</Para>
</Commentary>
<Commentary id="c14780491" Type="C">
<Para>
<Text>
Ss. 144-148, 150-155 applied (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c03061" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef id="c03062" CitationRef="c03061" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/2" Operative="true" SectionRef="regulation-10-2">reg. 10(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 144-148, 150-155 applied (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c03065" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef id="c03066" CitationRef="c03065" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/2" Operative="true" SectionRef="regulation-6-2">reg. 6(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780501" Type="C">
<Para>
<Text>
Ss. 144-148, 150-155 applied (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2727" id="c03069" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2727">S.I. 1991/2727</Citation>
,
<CitationSubRef id="c03070" CitationRef="c03069" URI="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/2" Operative="true" SectionRef="regulation-7-2">reg. 7(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780511" Type="C">
<Para>
<Text>
Ss. 145-152, extended (27.9.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/36" id="c03072" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="36">1993 c. 36</Citation>
,
<CitationSubRef id="c03073" CitationRef="c03072" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/71/7" Operative="true" SectionRef="section-71-7">ss. 71(7)</CitationSubRef>
,
<CitationSubRef id="c03074" CitationRef="c03072" URI="http://www.legislation.gov.uk/id/ukpga/1993/36/section/78" SectionRef="section-78">78</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14780521" Type="C">
<Para>
<Text>
Ss. 144-148, 150-155 applied (23.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1353" id="c03077" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1353">S.I. 1993/1353</Citation>
,
<CitationSubRef id="c03078" CitationRef="c03077" URI="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/2" Operative="true" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780531" Type="C">
<Para>
<Text>
Ss. 145-155 applied (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c03080" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c03081" CitationRef="c03080" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/64" SectionRef="section-64">s. 64</CitationSubRef>
,
<CitationSubRef id="c03082" CitationRef="c03080" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/7/part/IV/paragraph/11" Operative="true" SectionRef="schedule-7-part-IV-paragraph-11">Sch. 7 Pt. IV para. 11</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss.145-155 applied (with modifications) (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c03084" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef id="c03085" CitationRef="c03084" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/72/12" SectionRef="section-72-12">ss. 72(12)</CitationSubRef>
,
<CitationSubRef id="c03086" CitationRef="c03084" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1" SectionRef="section-101-1">101(1)</CitationSubRef>
,
<CitationSubRef id="c03087" CitationRef="c03084" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/13" Operative="true" SectionRef="schedule-13-paragraph-13">Sch. 13 para. 13</CitationSubRef>
(with
<CitationSubRef id="c03088" CitationRef="c03084" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/57/4" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c03090" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c03091" CitationRef="c03090" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/60" SectionRef="section-60">s. 60</CitationSubRef>
,
<CitationSubRef id="c03092" CitationRef="c03090" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/5/part/III/paragraph/17" Operative="true" SectionRef="schedule-5-part-III-paragraph-17">Sch. 5 Pt. III para. 17</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780541" Type="C">
<Para>
<Text>
Ss. 145-148 applied (1.3.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/271" id="c03094" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="271">S.I. 1995/271</Citation>
,
<CitationSubRef id="c03095" CitationRef="c03094" URI="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/12/2/3" Operative="true" SectionRef="regulation-12-2-3">reg. 12(2)(3)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (15.11.1996) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2721" id="c03097" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2721">S.I. 1996/2721</Citation>
,
<CitationSubRef id="c03098" CitationRef="c03097" URI="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/12/2" Operative="true" SectionRef="regulation-12-2">reg. 12(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (1.5.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1261" id="c03100" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1261">S.I. 1999/1261</Citation>
,
<CitationSubRef id="c03101" CitationRef="c03100" URI="http://www.legislation.gov.uk/id/uksi/1999/1261/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (14.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2821" id="c03103" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2821">S.I. 1999/2821</Citation>
,
<CitationSubRef id="c03104" CitationRef="c03103" URI="http://www.legislation.gov.uk/id/uksi/1999/2821/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (14.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/2822" id="c03106" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="2822">S.I. 1999/2822</Citation>
,
<CitationSubRef id="c03107" CitationRef="c03106" URI="http://www.legislation.gov.uk/id/uksi/1999/2822/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (with modifications) (15.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/1531" id="c03109" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="1531">S.I. 1998/1531</Citation>
,
<CitationSubRef id="c03110" CitationRef="c03109" URI="http://www.legislation.gov.uk/id/uksi/1998/1531/regulation/4/4/5" Operative="true" SectionRef="regulation-4-4-5">reg. 4(4)(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (25.5.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1408" id="c03112" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1408">S.I. 2000/1408</Citation>
,
<CitationSubRef id="c03113" CitationRef="c03112" URI="http://www.legislation.gov.uk/id/uksi/2000/1408/regulation/3/4" Operative="true" SectionRef="regulation-3-4">reg. 3(4)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c03115" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c03116" CitationRef="c03115" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/30/1" SectionRef="section-30-1">s. 30(1)</CitationSubRef>
,
<CitationSubRef id="c03117" CitationRef="c03115" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/part/VIII/paragraph/96" Operative="true" SectionRef="schedule-6-part-VIII-paragraph-96">Sch. 6 Pt. VIII para. 96</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (28.9.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/2620" id="c03119" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="2620">S.I. 2000/2620</Citation>
,
<CitationSubRef id="c03120" CitationRef="c03119" URI="http://www.legislation.gov.uk/id/uksi/2000/2620/regulation/12/2" Operative="true" SectionRef="regulation-12-2">reg. 12(2)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c03122" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c03123" CitationRef="c03122" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/26/5" Operative="true" SectionRef="section-26-5">s. 26(5)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-155 applied (11.5.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c03125" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c03126" CitationRef="c03125" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/28" SectionRef="section-28">s. 28</CitationSubRef>
,
<CitationSubRef id="c03127" CitationRef="c03125" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/6/paragraph/5" Operative="true" SectionRef="schedule-6-paragraph-5">Sch. 6 para. 5</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Ss. 145-148 applied (31.3.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/868" id="c03129" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="868">S.I. 2002/868</Citation>
,
<CitationSubRef id="c03130" CitationRef="c03129" URI="http://www.legislation.gov.uk/id/uksi/2002/868/regulation/4/4" Operative="true" SectionRef="regulation-4-4">reg. 4(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780551" Type="F">
<Para>
<Text>
S. 147(1) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c03132" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 40:1)</Citation>
,
<CitationSubRef id="c03133" CitationRef="c03132" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/16/2/4" SectionRef="section-16-2-4">ss. 16(2)(4)</CitationSubRef>
,
<CitationSubRef id="c03134" CitationRef="c03132" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" SectionRef="section-187-1">187(1)</CitationSubRef>
,
<CitationSubRef id="c03135" CitationRef="c03132" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/I" Operative="true" SectionRef="schedule-17-part-I">Sch. 17 Pt. I</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780561" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c03136" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Magistrates' Courts Act 1980">Magistrates' Courts Act 1980 (c. 43, SIF 82)</Citation>
,
<CitationSubRef id="c03137" CitationRef="c03136" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154" SectionRef="section-154">s. 154</CitationSubRef>
,
<CitationSubRef id="c03138" CitationRef="c03136" URI="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/176" Operative="true" SectionRef="schedule-7-paragraph-176">Sch. 7 para. 176</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14780571" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/43" id="c03139" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="43">1980 c. 43</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14780581" Type="F">
<Para>
<Text>
S. 147(5) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c03141" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c03142" CitationRef="c03141" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/77" SectionRef="section-77">s. 77</CitationSubRef>
,
<CitationSubRef id="c03143" CitationRef="c03141" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/schedule/14/paragraph/42" Operative="true" SectionRef="schedule-14-paragraph-42">Sch. 14 para. 42</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14779811" Type="C">
<Para>
<Text>
<CitationSubRef id="c03809" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" SectionRef="part-XI">Pt. XI</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c03810" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef CitationRef="c03810" id="c03811" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-98785c90d84e3de22ca9eda3694b562b" Type="C">
<Para>
<Text>
Ss. 145-148 applied (6.2.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/221" id="cpwacsnb2-00016" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="221" Title="The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004">The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221)</Citation>
,
<CitationSubRef id="cpwacsnb2-00017" CitationRef="cpwacsnb2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cpwacsnb2-00018" CitationRef="cpwacsnb2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/4" SectionRef="regulation-4-4" Operative="true">4(4)</CitationSubRef>
(with
<CitationSubRef id="cpwacsnb2-00019" CitationRef="cpwacsnb2-00016" URI="http://www.legislation.gov.uk/id/uksi/2004/221/regulation/4/5" SectionRef="regulation-4-5">reg. 4(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>