S. 68A added by Finance Act 1982 (c. 39, SIF 40:1), s. 11(2)

S. 68A(2) substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(2)(6)

Words in s. 68A(4) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(7)(a)

http://www.legislation.gov.uk/ukpga/1979/2/section/68A/2006-07-27Customs 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 Participation2006-07-27Part V Control of Exportation Offences in relation to exportation
68A Offences in relation to agricultural levies.1

Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.

2

A person guilty of an offence under this section shall be liable—

a

on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

3

Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.

4

In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be.

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S. 68A added by
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,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/11/2">s. 11(2)</ref>
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S. 68A(2) substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/2/6">s. 12(2)(6)</ref>
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Words in s. 68A(4) substituted (15.11.2001) by
<ref href="http://www.legislation.gov.uk/id/uksi/2001/3686">S.I. 2001/3686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2001/3686/regulation/6/7/a">reg. 6(7)(a)</ref>
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<heading> Offences in relation to exportation</heading>
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Offences in relation to agricultural levies.
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2
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<content>
<p>
<ins class="d29p6478">In this section “</ins>
<term refersTo="#term-agricultural-levy">
<ins class="d29p6478">agricultural levy</ins>
</term>
<ins class="d29p6478">” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to </ins>
<ins class="d29p6478">
<ins class="d29p6526 first last">
<noteRef href="#c14774531" marker="F3" class="commentary attribute F"/>
the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be
</ins>
</ins>
<ins class="d29p6478 last">.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>