171 General provisions as to offences and penalties
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

171  General provisions as to offences and penalties

(1)     Where—

(a)     by any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; and

(b)     any person is convicted in the same proceedings of more than one such offence, contravention or failure,

that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.

(2)     In this Act the “prescribed sum”, in relation to the penalty provided for an offence, means—

(a)     if the offence was committed in England [or Wales], the prescribed sum within the meaning of [section 32 of the Magistrates' Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

(b)

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