The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)U.K.
10U.K.In section 13C of the Customs and Excise Duties (General Reliefs) Act 1979 (offence where relieved goods used in breach of condition), after subsection (4) there shall be inserted the following subsection—
“(5)Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.”
Commencement Information
I1Sch. 2 para. 10 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).