Tribunals, Courts and Enforcement Act 2007 (c. 15)

SCHEDULES

SCHEDULE 13 E+W Taking control of goods: amendments

Customs and Excise Management Act 1979 (c. 2) E+W

44 E+W In section 149 of the Customs and Excise Management Act 1979 (non-payment of penalties etc: maximum terms of imprisonment) after subsection (1) insert—

“(1A) In subsection (1)(b) as it applies to a magistrates' court in England or Wales the reference to default of sufficient distress to satisfy the amount of the penalty is a reference to want of sufficient goods to satisfy the amount, within the meaning given by section 79(4) of the Magistrates' Courts Act 1980.”

Commencement Information

I1 Sch. 13 para. 44 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)