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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 61

Proceedings for offences.

61.(1) Notwithstanding anything contained in section 34 of the Magistrates'
Courts Act (Northern Ireland) 1964, proceedings for an offence under this Act
[, other than under section 4, 7 or 70,] may be commenced at any time within
the period of six months from the date on which evidence, sufficient in the
opinion of the Ministry to justify a prosecution for the offence, comes to its
knowledge, or within the period of twelve months after the commission of the
offence, whichever period last expires.

(2) For the purposes of subsection (1), a certificate purporting to be signed
by the Minister or a secretary or assistant secretary of the Ministry as to
the date on which such evidence as aforesaid came to the knowledge of
the Ministry shall be conclusive evidence thereof.

© 1972 Crown Copyright

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