Section 71(7)

Sections 145 to 152 and 154 of the Customs and Excise Management Act 1979 (general provisions as to legal proceedings) shall apply as if this section were contained in that Act; and an offence under this section shall be treated for all purposes as an offence for which a person is liable to be arrested under the customs and excise Acts.

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Source: legislation.gov.uk · retrieved 2026-09-04