Customs and Excise Management Act 1979

Changes over time for: Section 148

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Customs and Excise Management Act 1979, Section 148 is up to date with all changes known to be in force on or before 17 November 2024. 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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Changes and effects yet to be applied to Section 148:

s. 148(1) applied (with modifications) by S.I. 2020/733 reg. 54(5)(6) (This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4))

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 95(1A)(1B) inserted by 2023 c. 30 s. 110(2)
s. 119(7) inserted by S.I. 2022/109 reg. 2(3)(f) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
s. 160(2A) inserted by 2023 c. 30 Sch. 13 para. 26(3)

148 Place of trial for offences. U.K.

(1)Proceedings for an offence under the customs and excise Acts may be commenced—

(a)in any court having jurisdiction in the place where the person charged with the offence resides or is found; or

(b)if any thing was detained or seized in connection with the offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited; or

(c)in any court having jurisdiction anywhere in that part of the United Kingdom, namely—

(i)England and Wales,

(ii)Scotland, or

(iii)Northern Ireland,

in which the place where the offence was committed is situated.

(2)Where any such offence was committed at some place outside the area of any commission of the peace, the place of the commission of the offence shall, for the purpose of the jurisdiction of any court, be deemed to be any place in the United Kingdom where the offender is found or to which he is first brought after the commission of the offence.

(3)The jurisdiction under subsection (2) above shall be in addition to and not in derogation of any jurisdiction or power of any court under any other enactment.

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. 145-52 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

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)