Customs and Excise Management Act 1979

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Point in time view as at 15/09/2016. This version of this provision has been superseded.

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Customs and Excise Management Act 1979, Section 152 is up to date with all changes known to be in force on or before 12 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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152 Powers of Commissioners to mitigate penalties, etc. U.K.

The Commissioners may, as they see fit—

(a)F1...[F2compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings ] or for the condemnation of any thing as being forfeited under the customs and excise Acts; or

(b)restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or

(c)[F3after judgment, mitigate or remit any pecuniary penalty imposed under those Acts; or]

(d)[F4order any person who has been imprisoned to be discharged before the expiration of his term of imprisonment, being a person imprisoned for any offence under those Acts or in respect of the non-payment of a penalty or other sum adjudged to be paid or awarded in relation to such an offence or in respect of the default of a sufficient distress to satisfy such a sum;]

but paragraph (a) above shall not apply to proceedings on indictment in Scotland.

Textual Amendments

F1Words in s. 152(a) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

F2Words in s. 152(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 26; S.I. 2005/1126, art. 2(2)(h)

F3S. 152(c) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(vi), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

F4S. 152(d) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(vii), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

Modifications etc. (not altering text)

C1Ss. 152–155 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)

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