In section 171(2)(a) of the Customs and Excise Management Act 1979 for “section 28 of the Criminal Law Act 1977 (£1,000 or other sum substituted by order under section 61(1) of that Act)” substitute “ section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act) ”.