Customs and Excise Management Act 1979 (c.2)
This section has no associated Explanatory Memorandum
1.—(1) The Customs and Excise Management Act 1979 is amended as follows.
(2) In section 24 (control of movement of goods by pipe-line), in subsection (6)(a) for “the prescribed sum” substitute “£20,000”.
(3) In section 50 (penalty for improper importation of goods)()—
(a)in subsection (4)(a), for “the prescribed sum” substitute “£20,000”;
(b)in subsection (5B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
(4) In section 53 (entry outwards of goods)(), in subsection (9)(a), for “the prescribed sum” substitute “£20,000”.
(5) In section 56 (failure to export)(), in subsection (5), for “level 5 on the standard scale” substitute “£20,000”.
(6) In section 57 (delivery of entry by owner of exporting ship etc)(), in subsection (6), for “level 5 on the standard scale” substitute “£20,000”.
(7) In section 58E (authentication of Community customs documents)(), in subsection (5), for “level 5 on the standard scale” substitute “£20,000”.
(8) In section 63 (entry outwards of exporting ships), in subsection (6)(a), for “the prescribed sum” substitute “£20,000”.
(9) In section 64 (clearance outwards of ships and aircraft), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.
(10) In section 66 (power to make regulations as to exportation, etc)(), in subsection (2), for “level 5 on the standard scale” substitute “£20,000”.
(11) In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (3)(a), for “the prescribed sum” substitute “£20,000”.
(12) In section 68A (offences in relation to agricultural levies)(), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(13) In section 100 (general offences relating to warehouses and warehoused goods)()—
(a)in subsection (1), for “level 5 on the standard scale” substitute “£20,000”;
(b)in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
(14) In section 102 (payment of excise licences by cheque)(), in subsection (3)(a), for “level 5 on the standard scale” substitute “£20,000”.
(15) In section 129 (power to remit or repay duty on denatured goods), in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
(16) In section 136 (offences in connection with claims for drawback, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(17) In section 158 (power to require provision of facilities)(), in subsection (4), in the words following paragraph (c), for “level 5 on the standard scale” substitute “£20,000”.
(18) In section 159 (power to examine and take account of goods), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.
(19) In section 167 (untrue declarations, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(20) In section 168 (counterfeiting documents etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(21) In section 170 (penalty for fraudulent evasion of duty, etc)()—
(a)in subsection (3)(a), for “the prescribed sum” substitute “£20,000”;
(b)in subsection (4B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
(22) In section 170B (offence of taking preparatory steps for evasion of excise duty)(), in subsection (1)(a), for “the prescribed sum” substitute “£20,000”.
(23) 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”.