This section has no associated Explanatory Notes
50E+WIn section 147 of the Customs and Excise Management Act 1979 (proceedings for offences), subsection (2) is omitted.
Commencement Information
I1Sch. 3 para. 50 in force at 18.6.2012 for specified purposes by S.I. 2012/1320, art. 4(1)(c)(2)(3) (with art. 5) (see S.I. 2012/2574, art. 4(2) and S.I. 2013/1103, art. 4)