Finance Act 2003

Amendments relative to penalties.

80.— Section 34 of the Finance Act 1963 is amended in subsection (6) by the substitution of the following paragraph for paragraph (c):

“(c) the application of section 13 of the Criminal Procedure Act 1967 to offences under section 186 of the Customs Consolidation Act 1876, section 3 of the Customs Act 1956 , any other provision of the Customs Acts, section 119 of the Finance Act 2001 or section 79 (3) of the Finance Act 2003.”.