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. 145-52 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

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 (14.10.1999) by S.I. 1999/2822, 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. 145-155 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 (31.3.2002) by S.I. 2002/868, reg. 4(4)

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))

http://www.legislation.gov.uk/ukpga/1979/2/section/148/2004-02-06Customs 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 Participation2004-02-06Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings
148 Place of trial for offences. 1

Proceedings for an offence under the customs and excise Acts may be commenced—

a

in any court having jurisdiction in the place where the person charged with the offence resides or is found; or

b

if any thing was detained or seized in connection with the offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited; or

c

in any court having jurisdiction anywhere in that part of the United Kingdom, namely—

i

England and Wales,

ii

Scotland, or

iii

Northern Ireland,

in which the place where the offence was committed is situated.

2

Where any such offence was committed at some place outside the area of any commission of the peace, the place of the commission of the offence shall, for the purpose of the jurisdiction of any court, be deemed to be any place in the United Kingdom where the offender is found or to which he is first brought after the commission of the offence.

3

The jurisdiction under subsection (2) above shall be in addition to and not in derogation of any jurisdiction or power of any court under any other enactment.

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<note class="commentary C" eId="c14780711">
<p>
Ss. 147, 148 extended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53">Car Tax Act 1983 (c. 53, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/section/1/4">s. 1(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/8/8">Sch. 1 para. 8(8)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/53/schedule/1/paragraph/V">V</ref>
alue
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55">Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/39/9">s. 39(9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/I">S.I</ref>
. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
</p>
</note>
<note class="commentary C" eId="c14780721">
<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="c14780731">
<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="c14780741">
<p>
Ss. 145-52 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="c14780751">
<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="c14780761">
<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="c14780771">
<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 (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. 145-148 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. 145-155 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>
<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="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>
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Part XI
</num>
<heading> Detention of Persons, Forfeiture and Legal Proceedings</heading>
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<heading> General provisions as to legal proceedings</heading>
<section eId="section-148" period="#period3">
<num>
<noteRef href="#c14780721" marker="C2" class="commentary C"/>
<noteRef href="#c14780731" marker="C3" class="commentary C"/>
<noteRef href="#c14780741" marker="C4" class="commentary C"/>
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148
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Place of trial for offences.
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<num>1</num>
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<num>c</num>
<intro>
<p>in any court having jurisdiction anywhere in that part of the United Kingdom, namely—</p>
</intro>
<subparagraph eId="section-148-1-c-i">
<num>i</num>
<content>
<p>England and Wales,</p>
</content>
</subparagraph>
<subparagraph eId="section-148-1-c-ii">
<num>ii</num>
<content>
<p>Scotland, or</p>
</content>
</subparagraph>
<subparagraph eId="section-148-1-c-iii">
<num>iii</num>
<content>
<p>Northern Ireland,</p>
</content>
</subparagraph>
<wrapUp>
<p>in which the place where the offence was committed is situated.</p>
</wrapUp>
</paragraph>
</subsection>
<subsection eId="section-148-2">
<num>2</num>
<content>
<p>Where any such offence was committed at some place outside the area of any commission of the peace, the place of the commission of the offence shall, for the purpose of the jurisdiction of any court, be deemed to be any place in the United Kingdom where the offender is found or to which he is first brought after the commission of the offence.</p>
</content>
</subsection>
<subsection eId="section-148-3">
<num>3</num>
<content>
<p>The jurisdiction under subsection (2) above shall be in addition to and not in derogation of any jurisdiction or power of any court under any other enactment.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>