PART 11Administration, enforcement and supplementary powers

Enforcement powers

174Proceedings under customs and excise Acts: prosecuting authority

1

Part 11 of CEMA 1979 (arrest of persons, forfeiture and legal proceedings) is amended as set out in subsections (2) and (3).

2

In section 146A(7) (definition of prosecuting authority)—

a

in the opening words, for “prosecution” substitute “ prosecuting ”;

b

in paragraph (b), omit “the Commissioners or”;

c

in paragraph (c), for “the Commissioners” substitute “ the Director of Public Prosecutions for Northern Ireland ”.

3

In section 150(1) (joint and several liability), for the words from “the Director” to “Ireland)” substitute “ prosecuting authority (within the meaning of section 146A) ”.

4

In consequence of subsection (3), in Schedule 4 to the Commissioners for Revenue and Customs Act 2005, omit paragraph 25.

5

The amendments made by this section apply in relation to proceedings commenced on or after the day on which this Act is passed.