Section 11 | Time limits for arrest and proceedings.

(1)In section 138(1) of the Customs and Excise Management Act 1979 (power to arrest within 3 years of commission of offence) for the words “3 years” there shall be substituted the words “ 20 years ”.

(2)Repealed

(3)This section has effect in relation to offences committed after the passing of this Act.^F1