Customs and Excise (Amendment No. 7) (Jersey) Law 2013

Customs and Excise (Amendment No. 7) (Jersey) Law 2013

A LAW to amend further the Customs and Excise (Jersey) Law 1999.

Adopted by the States                                          11th September 2013

Sanctioned by Order of Her Majesty in Council   7th November 2013

Registered by the Royal Court                             15th November 2013

THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law –

1        Interpretation

In this Law “principal Law” means the Customs and Excise (Jersey) Law 1999[1].

2        Article 37C amended

In Article 37C(4) of the principal Law the words “a Jurat of the Royal Court or” shall be deleted.

3        Article 53 substituted

For Article 53(2) there shall be substituted the following paragraph –

“(2)    A person to be searched in pursuance of this Article may require to be taken before a superior of the officer who shall consider the grounds for suspicion and direct accordingly whether or not the search is to take place.”.

4        Article 65 amended

In Article 65 after paragraph (1) there shall be inserted the following paragraphs –

“(1A) Where the Agent of the Impôts considers that a person has committed an offence under this Law in relation to excise duties, the Agent may, instead of referring the matter to a Centenier with a view to such person being prosecuted for that offence, accept such sum by way of a penalty, not exceeding 3 times the level of duty payable, as the Agent of the Impôts considers appropriate.

(1B)   When the Agent of the Impôts accepts a penalty under paragraph (1) or (1A), the Agent shall notify the Attorney General.”.

5        Citation and commencement

This Law may be cited as the Customs and Excise (Amendment No. 7) (Jersey) Law 2013 and shall come into force 7 days after it is registered.

a.h. harris

Deputy Greffier of the States

 


 



[1]                                    chapter 24.660


Page Last Updated: 27 Apr 2016