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Customs and Excise Management Act 1979
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Changes over time for: Section 147
Version Superseded: 09/02/2005
Alternative versions:
- 01/02/1991- Amendment
- 06/02/2004- Amendment
- 19/02/2004- Amendment
- 26/02/2004- Amendment
- 03/03/2004- Amendment
- 01/05/2004- Amendment
- 17/05/2004- Amendment
- 17/05/2004
Point in time - 09/02/2005- Amendment
- 27/06/2005- Amendment
- 26/11/2005- Amendment
- 27/07/2006- Amendment
- 30/07/2006- Amendment
- 11/10/2006- Amendment
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- 06/05/2016- Amendment
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- 01/10/2019- Amendment
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- 29/04/2021- Amendment
- 10/12/2021- Amendment
- 01/04/2022- Amendment
- 28/12/2022- Amendment
- 14/12/2023- Amendment
- 10/10/2024- Amendment
Status:
Point in time view as at 17/05/2004. This version of this provision has been superseded.
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Customs and Excise Management Act 1979, Section 147 is up to date with all changes known to be in force on or before 09 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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147 Proceedings for offences. U.K.
(1)
F1(2)Where, in England or Wales, a magistrates’ court has begun to inquire into an information charging a person with an offence under the customs and excise Acts as examining justices the court shall not proceed under [F2section 25(3) of the M1Magistrates’ Courts Act 1980] to try the information summarily without the consent of—
(a)the Attorney General, in a case where the proceedings were instituted by his order and in his name; or
(b)the Commissioners, in any other case.
(3)In the case of proceedings in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the Crown Court against any decision of a magistrates’ court in proceedings for an offence under the customs and excise Acts.
(4)In the case of proceedings in Northern Ireland, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the county court against any decision of a court of summary jurisdiction in proceedings for an offence under the customs and excise Acts.
(5)F3
Textual Amendments
F1S. 147(1) repealed by Finance Act 1989 (c. 26, SIF 40:1), ss. 16(2)(4), 187(1), Sch. 17 Pt. I
F2Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 176
F3S. 147(5) repealed by Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 77, Sch. 14 para. 42
Modifications etc. (not altering text)
C1Ss. 147, 148 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
C2Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2)
Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)
C3Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)
C4Ss. 145-152, extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.
C5Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)
C6Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11
Ss.145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with s. 57(4))
Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17
C7Ss. 145-148 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)(3)
Ss. 145-148 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2)
Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)
Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)
Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)
Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)(5)
Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4)
Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96
Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2)
Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5)
Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5
Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)
C8Ss. 145-148 applied (6.2.2004) by The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221), regs. 1(1), 4(4) (with reg. 4(5))
C9Ss. 145-148 applied (19.2.2004) by The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373), regs. 1(1), 4(4) (with reg. 4(5))
C10Ss. 145-148 applied (26.2.2004) by The Liberia (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/432), regs. 1(1), 4(4) (with reg. 4(5))
C11Ss. 145-148 applied (3.3.2004) by The Trade in Controlled Goods (Embargoed Destinations) Order 2004 (S.I. 2004/318), arts. 1, 11(2) (with art. 11(3))
C12Ss. 145-148 applied (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(4)
C13Ss. 145-148 applied (1.5.2004) by The Trade in Goods (Control) Order 2003 (S.I. 2003/2765), arts. 1(1), 12(2)
C14Ss. 145-148 applied (17.5.2004) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance and Shipment of Equipment) (Penalties and Licences) Regulations 2004 (S.I. 2004/1315), regs. 1(1), 4(4)
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