HGV Road User Levy Act 2013

Proceedings in Scotland

2(1)Proceedings in Scotland for an offence under section 11 may not be started more than 3 years after the commission of the offence.

(2)Subject to that (and despite anything in section 136 of the Criminal Procedure (Scotland) Act 1995 (limitation of time for proceedings in statutory offences)), any such proceedings may be started—

(a)in the case of proceedings instituted by the procurator fiscal as a result of information supplied by the Secretary of State, at any time within 6 months from the date on which the information came to the knowledge of the Secretary of State;

(b)in any other case, at any time within 6 months from the date on which evidence sufficient, in the opinion of the person instituting the proceedings, to justify the proceedings came to the person’s knowledge.

Subsection (3) of that section applies for the purposes of this sub-paragraph as it applies for the purposes of that section.

(3)A certificate—

(a)stating the date on which the information referred to in sub-paragraph (2)(a) came to the knowledge of the Secretary of State, and

(b)signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

(4)A certificate—

(a)stating the date on which the evidence referred to in sub-paragraph (2)(b) came to the knowledge of the person instituting the proceedings, and

(b)signed by or on behalf of that person,

is conclusive evidence of that date.

(5)A certificate—

(a)including a statement under paragraph (a) of sub-paragraph (3) or (4), and

(b)purporting to be signed as mentioned in paragraph (b) of the sub-paragraph concerned,

is to be deemed to be so signed unless the contrary is proved.

(6)Sections 145 and 146A of the Customs and Excise Management Act 1979 (procedural restrictions and time limits on starting proceedings for offences under the customs and excise Acts) do not apply to proceedings in Scotland for an offence under section 11.