Ss. 152–155 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. 1987/1521, reg. 3(2)(b); 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. 11

Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13, para. 13 (with Sch. 13 para. 9)

Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)

Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2)

Ss. 150-155 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)

Ss. 150-155 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)

Ss. 150-155 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)

Ss. 150-155 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)

Ss. 152-155 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)(b)

Ss. 152-155 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6

Ss. 150-155 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. 150-155 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. 150-155 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. 150-155 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)

Ss. 150-155 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)

Ss. 150-155 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. 150-152(b) applied (3.3.2004) by The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318), arts. 1, 11(2)

Ss. 150-152(b) 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. 150-152(b) applied (1.5.2004) by The Trade in Goods (Control) Order 2003 (S.I. 2003/2765), arts. 1(1), 12(2)

Ss. 150-155 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. 152-155 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 7(1)(b) (with reg. 2(3))

Ss. 150-155 applied (9.2.2005) by The Export Control (Iraq and Ivory Coast) Order 2005 (S.I. 2005/232), arts. 1(1), 5(4)

S. 152(c) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(vi), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

S. 152(d) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(vii), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

Words in s. 152(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 26; S.I. 2005/1126, art. 2(2)(h)

Words in s. 152(a) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

Ss. 150-155 applied (27.6.2005) by The Export Control (Democratic Republic of Congo) Order 2005 (S.I. 2005/1677), arts. 1(1), 7(3)

Ss. 150-155 applied (26.11.2005) by The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257), arts. 1(1), 6(3)

Ss. 150-155 applied (27.7.2006) by The Export Control (Liberia) Order 2006 (S.I. 2006/2065), arts. 1(1), 7(3)

Ss. 150-155 applied (30.7.2006) by The Technical Assistance Control Regulations 2006 (S.I. 2006/1719), regs. 1(1), 6(3)

Ss. 150-155 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. 150-155 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. 152 applied (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 7(4)

S. 152 applied (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 6(4)

S. 152 applied (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 11(4)

Ss. 150-152 applied (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(4)

Ss. 150-155 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. 152 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. 152 applied (20.2.2010) by The Export Control (Guinea) Order 2010 (S.I. 2010/364), arts. 1(1), 7(4)

http://www.legislation.gov.uk/ukpga/1979/2/section/152/2010-02-20Customs 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 Participation2010-02-20Part XI Detention of Persons, Forfeiture and Legal Proceedings General provisions as to legal proceedings
152 Powers of Commissioners to mitigate penalties, etc.

The Commissioners may, as they see fit—

a

...compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings or for the condemnation of any thing as being forfeited under the customs and excise Acts; or

b

restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or

c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

but paragraph (a) above shall not apply to proceedings on indictment in Scotland.

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<note class="commentary C" eId="c14780961">
<p>
Ss. 152–155 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>
. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
</p>
</note>
<note class="commentary C" eId="c14780971">
<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="c14780981">
<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="c14780991">
<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="c14781001">
<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>
<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">Sch. 13</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/paragraph/13">para. 13</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9">Sch. 13 para. 9</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>
<p>
Ss. 150-155 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">reg. 12(2)</ref>
</p>
<p>
Ss. 150-155 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. 150-155 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. 150-155 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. 150-155 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. 150-155 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. 152-155 applied (1.7.1995) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/1447">S.I. 1995/1447</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1/b">reg. 4(1)(b)</ref>
</p>
<p>
Ss. 152-155 applied (1.7.1999) by
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1618">S.I. 1999/1618</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/5/1/b">regs. 5(1)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/6">6</ref>
</p>
<p>
Ss. 150-155 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. 150-155 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. 150-155 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-1ad2b17938e8c60673b326923a733d5f">
<p>
Ss. 150-155 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>
</p>
</note>
<note class="commentary C" eId="key-790f937949963d7dd43c78938ed6dab1">
<p>
Ss. 150-155 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>
</p>
</note>
<note class="commentary C" eId="key-f7253a1d5ff88a38233e150be2ca6ded">
<p>
Ss. 150-155 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-bc8b124ef931b688a148f56c8cbda75d">
<p>
Ss. 150-152(b) 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>
</p>
</note>
<note class="commentary C" eId="key-721061e1a9fa341afb45edb2f36cba50">
<p>
Ss. 150-152(b) 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-7ffab135d3b2efb817844b26148a7e3b">
<p>
Ss. 150-152(b) 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-bc997b26180d62fec09ce4d742d25fe6">
<p>
Ss. 150-155 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-66d0fe36d867bf7c2d92c9d16bad4c7b">
<p>
Ss. 152-155 applied (1.7.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1/b">7(1)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3">reg. 2(3)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-87f61aaa426db7e7472f3e0b6f0a0657">
<p>
Ss. 150-155 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-9c8fcb255a0ac37371538faa684fa681">
<p>
S. 152(c) repealed (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/52/1/a/vi">ss. 52(1)(a)(vi)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</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/i">art. 2(2)(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-3a7ebd790bb4162b2024c6995b43c039">
<p>
S. 152(d) repealed (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/52/1/a/vii">ss. 52(1)(a)(vii)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</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/i">art. 2(2)(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-06ef5ae4ea5ac49f255e54470c89c876">
<p>
Words in s. 152(a) substituted (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/26">Sch. 4 para. 26</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 F" eId="key-8c201981b5f85338f2a9fb6ee2fd03da">
<p>
Words in s. 152(a) repealed (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/schedule/5">Sch. 5</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/i">art. 2(2)(i)</ref>
</p>
</note>
<note class="commentary C" eId="key-e65f9eb2c07cb79e8c47ec3f15dd49e1">
<p>
Ss. 150-155 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-b302c1340d1be17b3ff448c76e1cc6a3">
<p>
Ss. 150-155 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-d34434c290cdd6f61f98bae59ea125ed">
<p>
Ss. 150-155 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-e6d112ffc8fc528add79d888bdfcb388">
<p>
Ss. 150-155 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-b1ae40b1f27f0ec68fe7913834d66e00">
<p>
Ss. 150-155 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-f8db2f589ca495d34838df9c64747807">
<p>
Ss. 150-155 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-3dc88e4ab9a86a06db4d4253eb34188c">
<p>
S. 152 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-4bfdc2894572e7aa48885f3d969e15a6">
<p>
S. 152 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-b1fc4299e2b2b87f57fc370c0a5bd6c5">
<p>
S. 152 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-a23650fbe4ea2b0d164199472752d5d7">
<p>
Ss. 150-152 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-3ea479177f3f122ede413712f4e5fac8">
<p>
Ss. 150-155 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-31fc8f38ec5e136821484a277e655c44">
<p>
S. 152 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-1f895f7d86ab74014b59614d6e2c88fc">
<p>
S. 152 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>
</notes>
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Part XI
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<heading> Detention of Persons, Forfeiture and Legal Proceedings</heading>
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<heading> General provisions as to legal proceedings</heading>
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<noteRef href="#key-b1ae40b1f27f0ec68fe7913834d66e00" marker="C20" class="commentary C"/>
<noteRef href="#key-f8db2f589ca495d34838df9c64747807" marker="C21" class="commentary C"/>
<noteRef href="#key-3dc88e4ab9a86a06db4d4253eb34188c" marker="C22" class="commentary C"/>
<noteRef href="#key-4bfdc2894572e7aa48885f3d969e15a6" marker="C23" class="commentary C"/>
<noteRef href="#key-b1fc4299e2b2b87f57fc370c0a5bd6c5" marker="C24" class="commentary C"/>
<noteRef href="#key-a23650fbe4ea2b0d164199472752d5d7" marker="C25" class="commentary C"/>
<noteRef href="#key-3ea479177f3f122ede413712f4e5fac8" marker="C26" class="commentary C"/>
<noteRef href="#key-31fc8f38ec5e136821484a277e655c44" marker="C27" class="commentary C"/>
<noteRef href="#key-1f895f7d86ab74014b59614d6e2c88fc" marker="C28" class="commentary C"/>
152
</num>
<heading>
<noteRef href="#c14780961" marker="C1" class="commentary C"/>
Powers of Commissioners to mitigate penalties,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<intro>
<p>The Commissioners may, as they see fit—</p>
</intro>
<paragraph eId="section-152-a" period="#period1">
<num>
<noteRef href="#key-bc8b124ef931b688a148f56c8cbda75d" marker="C10" class="commentary C"/>
<noteRef href="#key-7ffab135d3b2efb817844b26148a7e3b" marker="C12" class="commentary C"/>
<noteRef href="#key-721061e1a9fa341afb45edb2f36cba50" marker="C11" class="commentary C"/>
a
</num>
<content>
<p>
<noteRef href="#key-8c201981b5f85338f2a9fb6ee2fd03da" marker="F4" class="commentary F"/>
...
<ins class="substitution key-06ef5ae4ea5ac49f255e54470c89c876-1530300953407 first last">
<noteRef href="#key-06ef5ae4ea5ac49f255e54470c89c876" marker="F3" class="commentary attribute F"/>
compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings
</ins>
or for the condemnation of any thing as being forfeited under the customs and excise Acts; or
</p>
</content>
</paragraph>
<paragraph eId="section-152-b" period="#period1">
<num>
<noteRef href="#key-bc8b124ef931b688a148f56c8cbda75d" marker="C10" class="commentary C"/>
<noteRef href="#key-7ffab135d3b2efb817844b26148a7e3b" marker="C12" class="commentary C"/>
<noteRef href="#key-721061e1a9fa341afb45edb2f36cba50" marker="C11" class="commentary C"/>
b
</num>
<content>
<p>restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or</p>
</content>
</paragraph>
<paragraph eId="section-152-c">
<num>
<noteRef href="#key-9c8fcb255a0ac37371538faa684fa681" marker="F1" class="commentary F"/>
c
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="section-152-d">
<num>
<noteRef href="#key-3a7ebd790bb4162b2024c6995b43c039" marker="F2" class="commentary F"/>
d
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<wrapUp>
<p>but paragraph (a) above shall not apply to proceedings on indictment in Scotland.</p>
</wrapUp>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>