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Sexual Offences Act 2003

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Sexual Offences Act 2003, Paragraph 44 is up to date with all changes known to be in force on or before 07 March 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. Help about Changes to Legislation

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44E+W+N.I.An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16.

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E1This version of this provision extends to England, Wales and Northern Ireland only; a separate version has been created for Scotland only

44SAn offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if

[F1(a)the prohibited goods included indecent photographs or pseudo-photographs of persons under 16 and the offender—

(i)was 18 or over, or

(ii)is or has been sentenced in respect of the offence to imprisonment for a term of at least 12 months, or

(b)in imposing sentence or otherwise disposing of the case, the court determines that it is appropriate that the offender be regarded, for the purposes of Part 2 of this Act, as a person who has committed an offence under this paragraph.]

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E2This version of this provision extends to Scotland only; a separate version has been created for England, Wales and Northern Ireland only

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