Part III Customs and Excise Control Areas
20F1Approved wharves
1
In this Act, references to an approved wharf are to—
a
a place approved under section 20 above; F3...
F3b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21A
Any person contravening or failing to comply with any condition imposed under regulations under section 20(1A) attaching to an approval by virtue of which a place is an approved wharf is liable on summary conviction to—
a
a penalty not exceeding £20,000, or
b
if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.
1B
For the purposes of subsection (1A)(b)—
a
“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,
b
the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and
c
if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.
2
Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is an approved wharf F4(other than a condition imposed under regulations under section 20(1A)) shall be liable on summary conviction to a penalty of level 3 on the standard scale.
3
An officer may at any time enter an approved wharf and inspect it and any goods for the time being at the wharf.