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Changes over time for: Section 152
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Version Superseded: 01/04/2022
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Point in time view as at 10/12/2021. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 152 is up to date with all changes known to be in force on or before 03 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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152 Powers of Commissioners to mitigate penalties, etc. U.K.
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)[after judgment, mitigate or remit any pecuniary penalty imposed under those Acts; or]
(d)[order any person who has been imprisoned to be discharged before the expiration of his term of imprisonment, being a person imprisoned for any offence under those Acts or in respect of the non-payment of a penalty or other sum adjudged to be paid or awarded in relation to such an offence or in respect of the default of a sufficient distress to satisfy such a sum;]
but paragraph (a) above shall not apply to proceedings on indictment in Scotland.
Textual Amendments
Modifications etc. (not altering text)
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