Finance (No. 2) Act 1992 (c. 48)

SCHEDULES

SCHEDULE 2 U.K. Protection of revenues derived from excise duties

Commencement Information

I1 Sch. 2 wholly in force; Sch. 2 not in force at Royal Assent see s. 3(2); Sch. 2 partly in force at 9.12.1992 by S.I. 1992/3104, art. 2, Sch. 2 wholly in force at 1.6.1993 by S.I. 1993/1341, art. 2, Sch.

The Customs and Excise Management Act 1979 (c. 2) U.K.

7 U.K. In section 170 of that Act (fraudulent evasion of duty), after subsection (5) there shall be inserted the following subsection—

“(6) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.”

Commencement Information

I2 Sch. 2 para. 7 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).