[146A Time limits for proceedings]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[146A  Time limits for proceedings]

[(1)     Except as otherwise provided in the customs and excise Acts, and notwithstanding anything in any other enactment, the following provisions shall apply in relation to proceedings for an offence under those Acts.

(2)     Proceedings for an indictable offence shall not be commenced after the end of the period of 20 years beginning with the day on which the offence was committed.

(3)     Proceedings for

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