147(1)  [Repealed by FA 1989, s. 16(2), 187 and Sch. 17, Pt.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147(2)  [Repealed, other than in relation to Northern Ireland, by Criminal Justice Act 2003, s. 332 and Sch. 37, Pt. 4.]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.

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