Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 151.
151U.K.In section 32 (no prosecution after demand notice for penalty under section 26)—
(a)the existing text becomes subsection (1), and
(b)after that subsection insert—
“(2)Nothing in subsection (1) prevents the bringing of proceedings against a person for an offence under section 20A(1A), 22A(1A) or 25A(1A) of the Customs and Excise Management Act 1979 in circumstances where it is alleged that the person is liable to a penalty of an enhanced amount.”
Commencement Information
I1Sch. 7 para. 151 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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