Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part I: Customs and Excise
In section 138(1) of the Customs and Excise Management Act 1979 (power to arrest within 3 years of commission of offence) for the words "3 years" there shall be substituted the words ." 20 years "
This section has effect in relation to offences committed after the passing of this Act.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
