[F13U.K.For section 283(5) of the Customs and Excise Act 1952 there shall be substituted the following subsection—
“(5)The proviso to subsection (2) of this section shall not apply to Scotland; and in the application of the said sub-section (2) to Scotland the maximum term of imprisonment which may be imposed on summary conviction in the sheriff court shall be 6 months, and the penalty for an offence which is triable only summarily by virtue of paragraph (b) of that subsection shall be that to which a person was liable on summary conviction of the offence immediately before 29th July 1977 (the date of the passing of the M1 Criminal Law Act 1977) subject to any increase by virtue of Part IV of the Criminal Justice Act 1982.”.]
Textual Amendments
F1Sch. 14 para. 3 repealed so far as it relates to car tax by Car Tax Act 1983 (c. 53, SIF 40:2), Sch. 3 and repealed so far as it relates to value added tax by Value Added Tax Act 1983 (c. 55, SIF 40:2), Sch. 11
Marginal Citations