Customs and Excise (Miscellaneous Provisions) Act, 1988
|
Amendment of Finance Act, 1950. |
18.—Subsection (2) of section 9 of the Finance Act, 1950 , is hereby amended by the substitution of “£1,000” for “one hundred pounds” and the said subsection, as so amended, is set out in the Table to this section. | |
TABLE | ||
(2) If any person contravenes, whether by act or omission, any regulation under this section he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding £1,000, and he may either be detained or proceeded against by summons. |