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Changes over time for: Section 4
Timeline of Changes
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Status:
Point in time view as at 23/06/1993.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Customs and Excise (Transit) Regulations 1993. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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SupplementaryU.K.
4.—(1) Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979() (detention, seizure and condemnation of goods) shall apply to any goods liable to forfeiture under regulation 3 above as if the goods were liable to forfeiture under the customs and excise Acts.
(2) Sections 144 to 148 and 150 to 155 of the Customs and Excise Management Act 1979() (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under regulation 3 above and proceedings for such offences or for condemnation of anything as being forfeited under that regulation as they apply in relation to offences and penalties and proceedings for offences or for condemnation under the customs and excise Acts.
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