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115U.K.In section 171 (general provisions as to offences and penalties), in subsection (5)—
(a)for “the relevant time specified in section 43 above” substitute “ the time at which a liability to import duty is incurred ”, and
(b)for “as if the goods had been imported without entry at the time when the proceedings were commenced” substitute “ as if the time when the proceedings were commenced was the time at which the liability to import duty was incurred ”.
Commencement Information
I1Sch. 7 para. 115 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 115 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)