Customs and Excise Management Act 1979

Saving for outlying enactments of certain general provisions as to offences

156 Saving for outlying enactments of certain general provisions as to offences

(1) In subsections (2), (3) and (4) below (which reproduce certain enactments not required as general provisions for the purposes of the enactments re-enacted in the Customs and Excise Acts 1979) " the outlying provisions of the customs and excise Acts " means—

(a) the [1972 c. 25.] Betting and Gaming Duties Act 1972, as for the time being amended ; and

(b) all other provisions of the customs and excise Acts, as for the time being amended, which were passed before the commencement of this Act and are not re-enacted in the Customs and Excise Acts 1979.

(2) It is hereby declared that any act or omission in respect of which a pecuniary penalty (however described) is imposed by any of the outlying provisions of the customs and excise Acts is an offence under that provision; and accordingly in this Part of this Act any reference to an offence under the customs and excise Acts includes a reference to such an act or omission.

(3) Subject to any express provision made by the enactment in question, an offence under any of the outlying provisions of the customs and excise Acts—

(a) where it is punishable with imprisonment for a term of 2 years, with or without a pecuniary penalty, shall be punishable either on summary conviction or on conviction on indictment;

(b) in any other case, shall be punishable on summary conviction.

This subsection does not apply to Scotland.

(4) Without prejudice to any other method of prosecution and subject to any express provision made by the enactment in question, it shall be competent in Scotland to prosecute an offence under any of the outlying provisions of the customs and excise Acts summarily in the sheriff court; but no sentence of the sheriff court on summary conviction shall impose any term of imprisonment exceeding 6 months.