Section 50(5B) was inserted by the Import of Seal Skins Regulations 1996 (S.I. 1996/2686), regulation 4.
Section 53 was substituted by the Finance Act 1981 (c.35), section 10(2) and Schedule 7, Part 1.
Section 56 was substituted by the Finance Act 1981 (c.35), section 10(2) and Schedule 7, Part 1. In section 56(5) the reference to “level 5 on the standard scale” was substituted for the reference to “£1,000” by section 46 of the Criminal Justice Act 1982 (c.48).
Section 57 was substituted by the Finance Act 1981 (c.35), section 10(2) and Schedule 7, Part 1. In section 57(6) the reference to “level 5 on the standard scale” was substituted for the reference to “£1,000” by section 46 of the Criminal Justice Act 1982 (c.48)
Section 58E was inserted by the Finance Act 1981 (c.35), section 10(2) and Schedule 7, Part 1. In section 58E(5) the reference to “level 5 on the standard scale” was substituted for the reference to “£1,000” by section 46 of the Criminal Justice Act 1982 (c.48) .
Section 66(2) was amended by the Finance Act 1981 (c.35), section 10(2) and Schedule 7, paragraph 5. The reference to “level 5 on the standard scale” was substituted for the reference to “£1,000” by section 46 of the Criminal Justice Act 1982 (c.48).
Section 68A was inserted by the Finance Act 1982 (c.39), section 11(2).
In section 100(1),the reference to “level 5 on the standard scale” was substituted for the reference to “£500” by virtue of sections 38 and 46 of the Criminal Justice Act 1982 (c.48).
In section 102(3),the reference to “level 5 on the standard scale” was substituted for the reference to “£500” by virtue of sections 38 and 46 of the Criminal Justice Act 1982 (c.48).
In section 158(4),the reference to “level 5 on the standard scale” was substituted for the reference to “£500” by virtue of sections 38 and 46 of the Criminal Justice Act 1982 (c.48).
Section 170(4B) was inserted by the Import of Seal Skins Regulations 1996 (S.I. 1996/2686), regulation 4(2).
Section 170B was inserted by the Finance (No.2) Act 1992 (c. 48), section 3 and Schedule 2, paragraph 8.
Sch. 2 para. 1 in force at 12.3.2015, see reg. 1(1)
The Customs and Excise Management Act 1979 is amended as follows.
In section 24 (control of movement of goods by pipe-line), in subsection (6)(a) for “the prescribed sum” substitute “£20,000”.
In section 50 (penalty for improper importation of goods)
in subsection (4)(a), for “the prescribed sum” substitute “£20,000”;
in subsection (5B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
In section 53 (entry outwards of goods)
In section 56 (failure to export)
In section 57 (delivery of entry by owner of exporting ship etc)
In section 58E (authentication of Community customs documents)
In section 63 (entry outwards of exporting ships), in subsection (6)(a), for “the prescribed sum” substitute “£20,000”.
In section 64 (clearance outwards of ships and aircraft), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.
In section 66 (power to make regulations as to exportation, etc)
In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (3)(a), for “the prescribed sum” substitute “£20,000”.
In section 68A (offences in relation to agricultural levies)
In section 100 (general offences relating to warehouses and warehoused goods)
in subsection (1), for “level 5 on the standard scale” substitute “£20,000”;
in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
In section 102 (payment of excise licences by cheque)
In section 129 (power to remit or repay duty on denatured goods), in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
In section 136 (offences in connection with claims for drawback, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
In section 158 (power to require provision of facilities)
In section 159 (power to examine and take account of goods), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.
In section 167 (untrue declarations, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
In section 168 (counterfeiting documents etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
In section 170 (penalty for fraudulent evasion of duty, etc)
in subsection (3)(a), for “the prescribed sum” substitute “£20,000”;
in subsection (4B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
In section 170B (offence of taking preparatory steps for evasion of excise duty)
In Schedule 1 (controlled drugs: variation of punishments for certain offences under the Act) in paragraph 1, in paragraph (a) of the substituted text, for “the prescribed sum” substitute “£20,000”.