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)
I2Sch. 7 para. 151 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)