§ '(1) The Customs and Excise Management Act 1979 (c. 2) is amended as follows.
§ (2) In section 50 (penalty for improper importation of goods), for subsection (5A) there is substituted—
§ "(5A) In the case of an offence under subsection (2) or (3) above in connection with—
- (a) a prohibition or restriction on the importation of a firearm falling within section 5(1)(a), (ab), (aba), (ac), (ad), (ae) or (c) or (1A)(a) of the Firearms Act 1968, or
- (b) the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981,
§ (3) In section 68 (offences in relation to exportation of prohibited or restricted goods) for subsection (4A) there is substituted—
§ "(4A) In the case of an offence under subsection (2) above in connection with—
- (a) a prohibition or restriction on the exportation of a firearm falling within section 5(1)(a), (ab), (aba), (ac), (ad), (ae) or (c) or (1A)(a) of the Firearms Act 1968, or
- (b) the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981,
§ (4) In section 170 (penalty for fraudulent evasion of duty, etc), for subsection (4A) there is substituted—
§ "(4A) In the case of an offence under this section in connection with—
- (a) a prohibition or restriction on the importation or exportation of a firearm falling within section 5(1)(a), (ab), (aba), (ac), (ad), (ae) or (c) or (1A)(a) of the Firearms Act 1968, or
- (b) the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981,
§ (5) This section does not affect the penalty for any offence committed before the commencement of this section.'—[Paul Goggins.]
§ Brought up, read the First and Second time, and added to the Bill.