Page:Customs and Excise Management Act 1979.pdf/122

SCHEDULES

Sections 50(5), 68(4) and 170(4).

SCHEDULE 1
Controlled Drugs: Variation of Punishments for Certain Offences under this Act

1. Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class A drug or a Class B drug as if for the words from “shall be liable” onwards there were substituted the following words, that is to say—

“shall be liable—

(a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both;

(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.”.

2. Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class C drug as if for the words from “shall be liable” onwards there were substituted the following words, that is to say—

“shall be liable—

(a) on summary conviction in Great Britain, to a penalty of three times the value of the goods or £500, whichever is the greater, or to imprisonment for a term not exceeding 3 months, or to both;

(b) on summary conviction in Northern Ireland, to a penalty of three times the value of the goods or £100, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both;

(c) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 5 years, or to both.”.

3. In this Schedule “Class A drug”, “Class B drug” and “Class C drug” have the same meanings as in the 1971 c. 38.Misuse of Drugs Act 1971.

Section 126(3).

SCHEDULE 2
Composite Goods: Supplementary Provisions as to Excise Duties and Drawbacks

Duties

1.—(1) Where under subsection (1) of the principal section imported goods of any class or description are chargeable with a