SCHEDULE 3Sexual offences for purposes of Part 2
Scotland
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An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16.
44
An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if
F1(a)
the prohibited goods included indecent photographs or pseudo-photographs of persons under 16 and the offender—
(i)
was 18 or over, or
(ii)
is or has been sentenced in respect of the offence to imprisonment for a term of at least 12 months, or
(b)
in imposing sentence or otherwise disposing of the case, the court determines that it is appropriate that the offender be regarded, for the purposes of Part 2 of this Act, as a person who has committed an offence under this paragraph.