SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Customs and Excise Management Act 1979 (c. 2)
I124
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.