Finance Act, 1984
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Amendment of section 29 (temporary importation of motor vehicles) of Finance Act, 1963. |
79.—Subsection (2) of section 29 of the Finance Act, 1963 , is hereby amended by the substitution of “£1,000” for “one hundred pounds” and the said subsection (2), as so amended, is set out in the Table to this section. | |
TABLE | ||
(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of £1,000; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons. |