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12c. 45

and sections 32 and 143 of the Magistrates’ Courts Act 1980 shall extend to Northern Ireland for the purposes of the application of this definition.

23.—(1) In section 50 of the Customs and Excise Management Act 1979 (penalty for improper importation of goods)
 * (a) in subsection (4) after the words “subsection (5)” there shall be inserted the words “or (5A)”; and
 * (b) the following subsection shall be inserted after subsection (5):
 * “(5A) In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981, subsection (4)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.”.

(2) In section 68 of that Act (offences in relation to exportation of prohibited or restricted goods)—
 * (a) in subsection (3) after the words “subsection (4)” there shall be inserted the words “or (4A)”; and
 * (b) the following subsection shall be inserted after subsection (4):
 * “(4A) In the case of an offence under subsection (2) above in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.”.

(3) In section 170 of that Act (penalty for fraudulent evasion of duty, etc.)—
 * (a) in subsection (3) after the words “subsection (4)” there shall be inserted the words “or (4A)”; and
 * (b) the following subsection shall be inserted after subsection (4):
 * “(4A) In the case of an offence under this section in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.”.