Page:Customs and Excise Management Act 1979.pdf/21

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 * (d) prevents the detention of any person by a person duly engaged or acting as aforesaid or rescues any person so detained,

or who attempts to do any of the aforementioned things, shall be guilty of an offence under this section.

(2) A person guilty of an offence under this section shall be liable—
 * (a) on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 3 months, or to both; or
 * (b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(3) Any person committing an offence under this section and any person aiding or abetting the commission of such an offence may be detained. Commissioners’ receipts and expenses

17.—(1) Save for such sums as may be required for any disbursements permitted by section 10 of the Exchequer and Audit Departments Act 1866, all money and securities for money collected or received in Great Britain for or on account of customs or excise shall be paid or remitted to and accounted for by the Bank of England in such manner as the Commissioners may with the approval of the Treasury direct, and shall be placed to the account in the books of the Bank entitled “the General Account of the Commissioners of Customs and Excise”.

(2) The Bank shall deliver to the Commissioners each day a statement in writing of the money or securities for money, if any, received on that day from or on account of the Commissioners, and every statement so delivered shall be deemed to be a sufficient acknowledgement by the Bank of the receipt of the money and securities specified therein.

(3) Any money and securities for money standing to the credit of the General Account shall be dealt with as provided in section 10 of the Exchequer and Audit Departments Act 1866 subject, however, to payment to the Government of the Isle of Man of the amounts mentioned in section 2(1) of the Isle of Man Act 1958 (payments of Isle of Man share of equal duties).