227 Penalty instead of forfeiture of larger ships
Finance Act 2013 (2013 c 29) | Legislation

227  Penalty instead of forfeiture of larger ships

(1)     Section 143 of CEMA 1979 (penalty in lieu of forfeiture of larger ship where responsible officer is implicated in offence) is amended as follows.

(2)     For subsection (1) (Commissioners' power to impose fine up to £50) substitute—

“(1)     This section applies where—

(a)     any ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, and

(b)     in the opinion of the

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