5(1)An offence under either of the following provisions of the Customs and Excise Management Act 1979 if it is committed in connection with a firearm or ammunition—
(a)section 68(2) (exportation of prohibited goods);
(b)section 170 (fraudulent evasion).
(2)An offence under section 3(1) of the Firearms Act 1968 (c. 27) (dealing in firearms or ammunition by way of trade or business).
(3)In this paragraph “firearm” and “ammunition” have the same meanings as in section 57 of the Firearms Act 1968 (c. 27).
Commencement Information
I1Sch. 2 para. 5 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.