Part IV Legal proceedings
Institution and conduct of proceedings
47 Proceedings in England and Wales or Northern Ireland.
1
2
Proceedings for an offence under—
b
regulations under this Act,
may be commenced in England or Wales or Northern Ireland by the Secretary of State or a constable at any time within six months from the date on which evidence sufficient in his opinion to justify the proceedings came to his knowledge.
3
No proceedings for any offence may be commenced by virtue of subsection (2) more than three years after the commission of the offence.
4
A certificate—
a
stating that the Secretary of State’s approval is given for the institution by a constable of any proceedings specified in the certificate, and
b
signed by or on behalf of the Secretary of State,
is conclusive evidence of that approval.
5
A certificate—
a
stating the date on which evidence such as is mentioned in subsection (2) came to the knowledge of the Secretary of State or a constable, and
b
signed by or on behalf of the Secretary of State or constable,
is conclusive evidence of that date.
6
A certificate—
a
including a statement such as is mentioned in paragraph (a) of subsection (4) or (5), and
b
purporting to be signed as mentioned in paragraph (b) of the subsection concerned,
is to be deemed to be so signed unless the contrary is proved.
7
The following provisions of the M1Customs and Excise Management Act 1979 do not apply to proceedings in England and Wales or Northern Ireland for any offence under this Act—
a
section 145 (which would require such proceedings to be instituted by order of the Secretary of State and certain such proceedings to be commenced in the name of an officer of his), and
b
section 146A (which would impose time-limits for bringing such proceedings).