Schedule 5, paragraph 5

An offence under either of the following provisions of the Customs and Excise Management Act 1979 if it is committed in connection with a firearm or ammunition— section 68(2) (exportation of prohibited goods); section 170 (fraudulent evasion). An offence under Article 24(1) of the Firearms (Northern Ireland) Order 2004 (S.I. 2004/ (N.I. )) (dealing in firearms or ammunition by way of trade or business). In this paragraph “firearm” and “ammunition” have the same meanings as in Article 2(2) of that Order.

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