Legal proceedings

Appeal to Crown Court

Legislation/Regulatory – CEMA79 s. 147(3)

Applications of penalty payments

Legislation/Regulatory – CEMA79 s. 151

Averment sufficient evidence

Legislation/Regulatory – CEMA79 s. 154

Evidence

Place from which goods brought

Legislation/Regulatory – CEMA79 s. 154(2)

Forfeiture, condemnation

Legislation/Regulatory – CEMA79 Sch. 3, para. 8-12

General provision

Legislation/Regulatory – PSA93 s. 167(2) ; SSAA92 s. 116

Institution

Legislation/Regulatory – CEMA79 s. 145

Issues arising, contributions etc.

Legislation/Regulatory – SSAA92 s. 117A

Joint offence

Legislation/Regulatory – CEMA79 s. 150(1)

Mitigation of penalties

Commissioners' powers

Legislation/Regulatory – CEMA79 s. 152

Generally

Legislation/Regulatory – CEMA79 s. 150(2)

Non-payment of penalties, maximum terms of imprisonment

Generally

Legislation/Regulatory – CEMA79 s. 149

Northern Ireland

Legislation/Regulatory – CEMA79 s. 149(3)

Northern Ireland

Legislation/Regulatory – CEMA79 s. 147(4), 149(3)

Persons who may conduct

Legislation/Regulatory – CEMA79 s. 155

Place of trial

Legislation/Regulatory – CEMA79 s. 148

Questions arising in

Legislation/Regulatory – SSAA92 s. 117

HMRC Guidance – DMBM660310

Scotland

Legislation/Regulatory – CEMA79 s. 145(3), 147(5), 149(2)

Service of process

Legislation/Regulatory – CEMA79 s. 146

Time limit

Legislation/Regulatory – CEMA79 s. 146