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Customs and Excise Duties (General Reliefs) Act 1979

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Changes over time for: Section 15

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Version Superseded: 12/03/2015

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Point in time view as at 01/04/1996. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Customs and Excise Duties (General Reliefs) Act 1979, Section 15. Help about Changes to Legislation

15 False statements etc. in connection with reliefs from customs duties. U.K.

(1)If a person—

(a)for the purpose of an application for relief from customs duty under section 1 or 3 above or under a Community instrument; or

(b)for the purpose of an application for an authorisation under regulations made under section 2 above,

makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under section 1, 3 or 4 above or a Community instrument, then—

(i)any decision allowing the relief or granting the authorisation applied for shall be of no effect; and

(ii)if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.

(2)A person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a fine not exceeding the prescribed sum, or to imprisonment for a term not exceeding 3 months, or to both; or

(b)on conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.

(3)In subsection (2)(a) above “the prescribed sum” means—

(a)if the offence was committed in England [F1or Wales], the prescribed sum within the meaning of [F2section 32 of the Magistrates’ Courts Act 1980 (£1,0 or other sum substituted by order under section 143(1) of that Act)];

(b)if the offence was committed in Scotland, the prescribed sum within the meaning of [F3subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,0 or other sum substituted by order under subsection (4) of that section)].

[F4(c)if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,0 or other sum substituted by order under Article 17 of that Order).]

(4)References in Parts XI and XII of the M1Customs and Excise Management Act 1979 to an offence under the customs and excise Acts shall not apply to an offence under this section.

Textual Amendments

F1Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 8(a)

F3Words in s. 15(3)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 19

F4S. 15(3)(c) added by S.I. 1984/703, (N.I. 3) Sch. 6 para. 8(b)

Modifications etc. (not altering text)

Marginal Citations

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