SCHEDULES

Valid from 18/04/2005

SCHEDULE 4 U.K. Consequential Amendments, &c.

Customs and Excise Management Act 1979 (c. 2) U.K.

24 U.K. In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—

“(a) in England and Wales, means the Director of Revenue and Customs Prosecutions,

(b) in Scotland, means the Commissioners or the procurator fiscal, and

(c) in Northern Ireland, means the Commissioners.”