SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 3Amendments of other enactments

Finance Act 2003

151

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.”