The Customs and Excise Management Act 1979 is amended as follows.
In section 50 (penalty for improper importation of goods), in subsection (5A) (firearms and counterfeit currency etc), for the words after "shall have effect" there is substituted "as if for the words "imprisonment for a term not exceeding 7 years" there were substituted the words "." imprisonment for life "
In that section—
in subsection (4), after "(5A)," there is inserted ;" (5AA), "
at the end of paragraph (a) of subsection (5A) there is inserted "or";
paragraph (c) of that subsection and the word "or" before it are omitted;
after that subsection there is inserted—5AAIn the case of an offence under subsection (2) or (3) above committed in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981, subsection (4)(b) above shall have effect as if for the words "7 years" there were substituted the words ." 10 years "
In section 170 (penalty for fraudulent evasion of duty or prohibition, etc), in subsection (4A) (firearms and counterfeit currency etc)—
in paragraph (a), for "subsection (2) or (3)" there is substituted ;" subsection (1) or (2) "
for the words after "shall have effect" there is substituted "as if for the words "imprisonment for a term not exceeding 7 years" there were substituted the words "." imprisonment for life "
In that section—
in subsection (3), after "(4A)," there is inserted ;" (4AA), "
at the end of paragraph (a) of subsection (4A) there is inserted "or";
paragraph (c) of that subsection and the word "or" before it are omitted;
after that subsection there is inserted—4AAIn the case of an offence under subsection (1) or (2) above committed in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words "7 years" there were substituted the words ." 10 years "
In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (4A) (firearms and counterfeit currency etc)—
in paragraph (a) the words "or (3)" are omitted";
for the words after "shall have effect" there is substituted "as if for the words "imprisonment for a term not exceeding 7 years" there were substituted the words "." imprisonment for life "
In that section—
in subsection (3), after "(4A)" there is inserted ;" , (4AA) "
at the end of paragraph (a) of subsection (4A) there is inserted "or";
paragraph (c) of that subsection and the word "or" before it are omitted;
after that subsection there is inserted—4AAIn the case of an offence under subsection (2) above committed in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words "7 years" there were substituted the words ." 10 years "