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(1)Notwithstanding that—
(a)agricultural levies, within the meaning of section 6 of the [1972 c. 68.] European Communities Act 1972, which are charged on goods exported from the United Kingdom are, in accordance with subsection (4) of that section, paid to and recoverable by the Intervention Board for Agricultural Produce, and
(b)payments made by virtue of Community arrangements to which subsection (3) of that section applies are made by that Board,
proceedings for an offence under the [1968 c. 60.] Theft Act 1968, the [1978 c. 31.] Theft Act 1978, the [1969 c. 16 (N.I.).] Theft Act (Northern Ireland) 1969 or the [S.I. 1978/1407 (N.I. 23).] Theft (Northern Ireland) Order 1978 relating to any such levies or payments may be instituted by the Commissioners.
(2)At the end of Part V of the [1979 c. 2.] Customs and Excise Management Act 1979 (control of exportation) there shall be added the following section: —
(1)Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.
(2)Any person guilty of an offence under this section shall be liable, on summary conviction, to a penalty of three times the value of the goods or £200, whichever is the greater.
(3)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.
(4)In this section " agricultural levy" has the same meaning as in section 6 of the [1972 c. 68.] European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Intervention Board for Agricultural Produce.”
(3)At the end of section 136 of the [1979 c. 2.] Customs and Excise Management Act 1979 (offences in connection with claims for drawback etc.) there shall be inserted the following subsection: —
“(6)Without prejudice to section 6(5) of the European Communities Act 1972 (which provides for the application of certain enactments, including this section, if the Commissioners are charged with the performance on behalf of the Intervention Board for Agricultural Produce, of certain duties in relation to the payment of refunds or allowances on goods exported or to be exported from the United Kingdom)—
(a)references in this section to amounts by way of drawback include amounts payable by the Intervention Board for Agricultural Produce by virtue of Community arrangements to which section 6(3) of that Act applies; and
(b)in relation to such amounts, subsection (3) above shall have effect with the omission of the words from " but in the case " onwards.”
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