http://www.legislation.gov.uk/ukpga/1979/2/section/150/enactedCustoms and Excise Management Act 1979Excise dutiesKing's Printer of Acts of Parliament2019-06-05 PART XIDetention of Persons, Forfeiture and Legal ProceedingsGeneral provisions as to legal proceedingsIncidental provisions as to legal proceedings 150 1 Where liability for any offence under the customs and excise Acts is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any pecuniary penalty and may be proceeded against jointly or severally as the Commissioners may see fit. 2 In any proceedings for an offence under the customs and excise Acts instituted in England, Wales or Northern Ireland, any court by whom the matter is considered may mitigate any pecuniary penalty as they see fit. 3 In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.
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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 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="178">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/XI/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI" NumberOfProvisions="19" id="part-XI">
<Number>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/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XI/crossheading/general-provisions-as-to-legal-proceedings" NumberOfProvisions="11" id="part-XI-crossheading-general-provisions-as-to-legal-proceedings">
<Title>General provisions as to legal proceedings</Title>
<P1group>
<Title>Incidental provisions as to legal proceedings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/150/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150" id="section-150">
<Pnumber>150</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/150/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150/1" id="section-150-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where liability for any offence under the customs and excise Acts is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any pecuniary penalty and may be proceeded against jointly or severally as the Commissioners may see fit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/150/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150/2" id="section-150-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In any proceedings for an offence under the customs and excise Acts instituted in England, Wales or Northern Ireland, any court by whom the matter is considered may mitigate any pecuniary penalty as they see fit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/150/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150/3" id="section-150-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.</Text>
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