142 Special provision as to forfeiture of larger ships

142  Special provision as to forfeiture of larger ships

(1)     Notwithstanding any other provision of the Customs and Excise Acts 1979, a ship of 250 or more tons register shall not be liable to forfeiture under or by virtue of any provision of the Customs and Excise Acts 1979, except under section 88 above, unless the offence

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