This section has no associated Explanatory Notes
4E+W+SAn offence under section 170 or 170B of the Customs and Excise Management Act 1979 (c. 2) (evasion of duty).
Commencement Information
I1Sch. 7 para. 4 in force at 1.1.2007 by S.I. 2006/3272, art. 2(1), Sch. 1 (with arts. 7-11, 7-12, Sch. 4)