SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 3Amendments of other enactments
Finance Act 2003
I1I2150
1
Section 26 (penalty for contravention of relevant rule) is amended as follows.
2
After subsection (5) insert—
5A
Where the conduct constituting a contravention of a relevant rule is a contravention of a condition imposed under regulations under section 20(1A), 22(1A) or 25(1A) of the Customs and Excise Management Act 1979—
a
the Treasury may by regulations provide that, in prescribed circumstances, there are to be deemed for the purposes of subsection (1) of this section to be further separate contraventions of the rule, and
b
the provision that may be made by the regulations includes provision replicating or applying, with or without modifications, any provision made by section 20A(1A) or (1B), 22A(1A) or (1B) or 25A(1A) or (1B) of the Customs and Excise Management Act 1979.
3
In subsection (8)—
a
b
omit paragraphs (c) and (e).
4
In subsection (9)—
a
omit the definition of “Community customs rules”, and
b
in the definition of “relevant international rules”, omit paragraph (b) (together with the “or” before it).