42U.K.Section 147(5) of the Customs and Excise Management Act 1979 is repealed.
43U.K.In section 156 of that Act (saving for outlying enactments of certain general provisions as to offences)—
(a)in subsection (3), the words “This subsection does not apply to Scotland” are repealed;
(b)for subsection (4) there shall be substituted the following subsections—
“(4)The maximum term of imprisonment which may be imposed on summary conviction in the sheriff court of an offence under any of the outlying provisions of the customs and excise Acts shall be 6 months.
(5)Where, in Scotland, an offence under any of the outlying provisions of the customs and excise Acts is triable only summarily by virtue of subsection (3)(b) above, the penalty for the offence shall be that to which a person was liable on summary conviction of the offence immediately before 29th July 1977 (the date of the passing of the Criminal Law Act 1977) subject to any increase by virtue of section 289C(5) of the Criminal Procedure (Scotland) Act 1975 or Part IV of the Criminal Justice Act 1982.”.