Section 12: Punishment of offences.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part I: Customs and Excise

In the following enactments (which provide for the punishment on conviction on indictment of certain offences), namely—

sections 50(4)(b), 53(9)(b), 63(6)(b), 68(3)(b), 100(4)(b), 159(7)(b) and 170(3)(b) of the Customs and Excise Management Act 1979;
sections 10(7)(b), 13(5)(b) and 14(8)(b) of the Hydrocarbon Oil Duties Act 1979;
paragraph 16(1)(b) of Schedule 3 to the Betting and Gaming Duties Act 1981; and
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for the words "2 years" or "two years" there shall be substituted the words or , as appropriate." 7 years "" seven years "

For subsection (2) of section 68A of the Customs and Excise Management Act 1979 there shall be substituted—

For subsections (1) and (2) of section 136 of that Act there shall be substituted—

Paragraph 13 of Schedule 1 . . .to the Betting and Gaming Duties Act 1981 shall . . .be amended as follows—

in sub-paragraph (3), in paragraph (a), the words from "or, with intent" to "material particular" shall cease to have effect;
after that paragraph there shall be inserted-
in paragraph (ii) of that sub-paragraph, for the words "two years" there shall be substituted the words ; and" the maximum term "
after that sub-paragraph there shall be inserted—4In sub-paragraph (3) above, "the maximum term" means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.

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This section has effect in relation to offences committed after the passing of this Act.

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