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Modifications etc. (not altering text)
(1)Subject to the following provisions of this section, no proceedings for an offence under the customs and excise Acts or for condemnation under Schedule 3 to this Act shall be instituted except by order of the Commissioners.
(2)Subject to the following provisions of this section, any proceedings under the customs and excise Acts instituted in a magistrates’ court, and any such proceedings instituted in a court of summary jurisdiction in Northern Ireland, shall be commenced in the name of an officer.
(3)Subsections (1) and (2) above shall not apply to proceedings on indictment in Scotland.
(4)In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced under subsection (2) above, those proceedings may be continued by any officer authorised in that behalf by the Commissioners.
(5)Nothing in the foregoing provisions of this section shall prevent the institution of proceedings for an offence under the customs and excise Acts by order and in the name of a law officer of the Crown in any case in which he thinks it proper that proceedings should be so instituted.
(6)Notwithstanding anything in the foregoing provisions of this section, where any person has been detained for any offence for which he is liable to be detained under the customs and excise Acts, any court before which he is brought may proceed to deal with the case although the proceedings have not been instituted by order of the Commissioners or have not been commenced in the name of an officer.
Modifications etc. (not altering text)
C2Ss. 145, 146 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. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)
C3Ss. 145-148 applied (31.3.2002) by S.I. 2002/868, reg. 4(4)
C4S. 145(1)-(4) excluded (31.3.2002) by S.I. 2002/868, reg. 4(5)
C5Ss. 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)
C6Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)
C7Ss. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78(1).
C8Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2).
C9Ss. 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 (with Sch. 13 para. 9)
Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17
C10S. 145 excluded (1.9.1994) by 1994 c. 22, ss. 47(7)(a), 66(1) (with s. 57(4))
S. 145 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(b)
C11Ss. 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)
Ss. 145-148 applied (with modifications) (15.7.1998) by S.I. 1998/1531, reg. 4(4)(5)
S. 145 applied (1.7.1999) by S.I. 1999/1618, regs. 5(1)(b), 6
Ss. 145-148 applied (1.5.1999) by S.I. 1999/1261, reg. 4(4)
Ss. 145-148 applied (14.10.1999) by S.I. 1999/2821, reg. 4(4)
Ss. 145-148 applied (14.10.1999) by S.I. 1999/2822, reg. 4(4)
Ss. 145-148 applied (25.5.2000) by S.I. 2000/1408, reg. 3(4)
Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96
Ss. 145-148 applied (28.9.2000) by S.I. 2000/2620, reg. 12(2)
Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 26(5)
Ss. 145-155 applied (11.5.2001) by 2001 c. 9, s. 28, Sch. 6 para. 5
C12Ss. 145-148 applied (6.2.2004) by The Democratic Republic of Congo (Financing and Financial Assistance and Technical Advice, Assistance and Training) (Penalties and Licences) Regulations 2004 (S.I. 2004/221), regs. 1(1), 4(4) (with reg. 4(5))
C13Ss. 145-148 applied (19.2.2004) by The Sudan (Technical Assistance and Financing and Financial Assistance) (Penalties and Licences) Regulations 2004 (S.I. 2004/373), regs. 1(1), 4(4) (with reg. 4(5))
C14S. 145(1)-(4) excluded (1.3.1995) by S.I. 1995/271, reg. 12(3)
S. 145(1)-(4) excluded (15.11.1996) by S.I. 1996/2721, reg. 12(3)
S. 145(1)-(4) excluded (1.5.1999) by S.I. 1999/1261, reg. 4(5)
S. 145(1)-(4) excluded (14.10.1999) by S.I. 1999/2821, reg. 4(5)
S. 145(1)-(5) excluded (14.10.1999) by S.I. 1999/2822, reg. 4(5)