Supplementary
12. Where in connection with the operation of the Intrastat system a person is convicted of an offence contrary to section 167(1) or section 168(1) of the Act, section 167(2)(a)(1) and section 168(2)(a) of the Act shall have effect as if, in each case, for the words “6 months” there were substituted the words “3 months”.
(1)
The provision as to penalty in section 167(2) was amended in its application to England and Wales by the Criminal Justice Act 1982 (c. 48), section 46; in its application to Scotland by the Criminal Procedure (Scotland) Act 1975 (c. 21), section 289G (which was inserted by the Criminal Justice Act 1982, section 54); and in its application to Northern Ireland by S.I. 1984/703 (N.I. 3).