Part XI U.K. Detention of Persons, Forfeiture and Legal Proceedings

Modifications etc. (not altering text)

C1 Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

General provisions as to legal proceedings U.K.

149 Non-payment of penalties, etc.: maximum terms of imprisonment. U.K.

(1) Where, in any proceedings for an offence under the customs and excise Acts, a magistrates’ court in England or Wales or a court of summary jurisdiction in Scotland, in addition to ordering the person convicted to pay a penalty for the offence—

(a) orders him to be imprisoned for a term in respect of the same offence; and

(b) further (whether at the same time or subsequently) orders him to be imprisoned for a term in respect of non-payment of that penalty or default of a sufficient distress to satisfy the amount of that penalty.

the aggregate of the terms for which he is so ordered to be imprisoned shall not exceed 15 months.

(2)

F1 (3)Where, under any enactment for the time being in force in Northern Ireland, a court of summary jurisdiction has power to order a person to be imprisoned in respect of the non-payment of a penalty, or of the default of a sufficient distress to satisfy the amount of that penalty, for a term in addition and succession to a term of imprisonment imposed for the same offence as the penalty, then in relation to a sentence for an offence under the customs and excise Acts the aggregate of those terms of imprisonment may, notwithstanding anything in any such enactment, be any period not exceeding 15 months.

Textual Amendments

F1 S. 149(2) repealed by Criminal Justice (Scotland) Act 1980 (c. 62, SIF 39:1), s. 83(3), Sch. 8

Modifications etc. (not altering text)

C2 S. 149 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8) and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9)

C3 S. 145-152 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78

C4 Ss. 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

Ss. 145-155 applied (28.7.2000) by 2000 c. 17, s. 30(1), Sch. 6 Pt. VIII para. 96

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

C5 S. 149(1) excluded (25.8.2000) by 2000 c. 6, ss. 140(3), 168(1)