147(1) [Repealed by FA 1989, s. 16(2), 187 and Sch. 17, Pt. I.]
147(2) [Repealed, other than in relation to Northern Ireland, by Criminal Justice Act 2003, s. 332 and Sch. 37, Pt. 4.]
147(3) In the case of proceedings in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the Crown Court against any decision of a magistrates’ court in proceedings for an offence under the customs and excise Acts.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.