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.