(1)If it appears to any officer or constable that an aircraft is intended or likely to depart for a destination outside the United Kingdom [F2and the Isle of Man] from—
(a)any place other than a customs and excise airport; or
(b)a customs and excise airport before [F3clearance outwards is given] [F3the aircraft is cleared for departure],
he may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.
[F4(1A)If it appears to any officer or constable—
(a)that a railway vehicle is intended or likely to depart for a destination outside the United Kingdom, and
(b)that—
(i)the last place at which goods may be loaded onto or unloaded from, or passengers may board or disembark from, the vehicle before it leaves the United Kingdom is not within a railway customs area, or
(ii)it is intended or likely to depart from a railway customs area before being cleared for departure,
the officer or constable may give such instructions and take such steps by way of detention of the vehicle or otherwise as appear necessary in order to prevent its departure.]
(2)Any person who contravenes any instructions given under subsection (1) [F5or (1A)] above shall be liable on summary conviction to a penalty of [F6level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both.
(3)If an aircraft flies [F7or railway vehicle departs] in contravention of any instruction given under subsection (1) [F8or (1A)] above [F9or notwithstanding] [F9or flies or departs notwithstanding] any steps taken to prevent the flight [F10or departure], the owner and [F11the commander] [F11the vehicle operator] thereof shall, without prejudice to the liability of any other person under subsection (2) above, each be liable on summary conviction to a penalty of [F12level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both, unless he proves that the flight [F10or departure] took place without his consent or connivance.
Textual Amendments
F1Words in s. 34 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(6)
F2Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 5
F3Words in s. 34(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(2)
F4S. 34(1A) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(3)
F5Words in s. 34(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(4)
F6Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F7Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(a)
F8Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(b)
F9Words in s. 34(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(c)
F10Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(d)
F11Words in s. 34(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(e)
F12Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
Modifications etc. (not altering text)
C1S. 34 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(f)(6).