Page:Customs and Excise Management Act 1979.pdf/146

140c. 2

  SCHEDULE 7 1. Notwithstanding the repeal by this Act of section 258 of the Customs and Excise Act 1952, of paragraph 5 of Schedule 2 to the Finance Act 1970, and of paragraph 2(8) of Schedule 4 to the European Communities Act 1972, that section (together with Schedule 6) as it had effect immediately before the entry date within the meaning of the said Act of 1972, shall continue to have effect for cases in which the value of goods falls to be determined as at a time before that date.

2. Notwithstanding the repeal by this Act of subsections (2) and (5) of section 283 of the Customs and Excise Act 1952, those subsections shall continue to have effect in relation to offences under Part I of, and paragraph 22 of Schedule 7 to, the Finance Act 1972; and, accordingly, in section 38(8) of, and paragraph 22(5) of Schedule 7 to, that Act (as amended by Schedule 4 to this Act) the reference in that section and in that paragraph to sections 145 to 155 of this Act shall be construed as including a reference to the said section 283(2) and (5).

