143 Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

143  Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence

[(1)     This section applies where—

(a)     any ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, and

(b)     in the opinion of the Commissioners, a responsible officer of the ship is implicated either by the officer's own act, or by neglect, in that offence.]

(2)     For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.

(3)     [The Commissioners] may take proceedings in accordance with Schedule 3 to

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