S. 167 excluded (E.W.S.) by Film Levy Finance Act 1981 (c. 16, SIF 45A), s. 7(5)

S. 167 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(c)

S. 167 restricted (1.6.1997) by 1994 c. 9, ss. 12A, 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2

s. 167(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg. 12.

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

S. 167(5) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 5; S.I. 1997/1305, art. 2

S. 168 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(d)

S. 168(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg.12.

S. 170(3): words substituted (15.11.1996) by S.I. 1996/2686, reg. 4(2)(a)

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

1971 c. 38.

S. 170(4B) inserted (15.11.1996) by S.I. 1996/2686, art. 4(2)(b)

S. 170(6) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 7; S.I. 1992/3104, art. 2(1).

S. 170A wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.

S. 170A applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2

Words in s. 170A(1)(b) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

Words in s. 170A(1) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

Words in s. 170A(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

S. 170B wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.

Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 7(a)

Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 178

Words in s. 171(2)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(5)

S. 171(2)(c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 7(b)

S. 171(2A) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch 1, Pt. XIV Gp. 2.

Words in s. 171(5) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 9(a)(b); S.I. 1992/3104, art. 2(1).

Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

S. 170A applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 3, Sch.

S. 170(4A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(4), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)

S. 170(3)(b) modified (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(6)

Words in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 5 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 5 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

S. 167 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 6; S.I. 2005/1126, art. 2(2)(d)

S. 168 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 6; S.I. 2005/1126, art. 2(2)(d)

S. 169 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(viii), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

S. 171(4A) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 28; S.I. 2005/1126, art. 2(2)(h)

Word in s. 170(4A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(c)

S. 170(3)(b) modified (1.10.2006) by The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846), arts. 1, 12(4)

S. 170(3)(b) modified (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 6(6)

S. 170(3)(b) modified (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 5(6)

S. 170 applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), regs. 1(1)(b), 12 (with reg. 1(2))

S. 170(3)(b) modified (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 10(6)

S. 170 applied (9.3.2009) by The Fluorinated Greenhouse Gases Regulations 2009 (S.I. 2009/261), reg.17

Words in s. 170A(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 91

S. 170(3)(b) modified (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 42

S. 170: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)

S. 170(4C) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(5)(b); S.I. 2009/3074, art. 2(q)

Words in s. 170(3) substituted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(5)(a); S.I. 2009/3074, art. 2(q)

http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2009-11-30Part XII General and Miscellaneous General offences
167 Untrue declarations, etc.1

If any person either knowingly or recklessly—

a

makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or

b

makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,

being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.

2

Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—

a

on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

3

If any person—

a

makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or

b

makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.

being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of level 4 on the standard scale.

4

Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.

5

An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly.

168 Counterfeiting documents, etc.1

If any person—

a

counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; or

b

knowingly accepts, receives or uses any such document so counterfeited or falsified; or

c

alters any such document after it is officially issued; or

d

counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,

he shall be guilty of an offence under this section and may be detained.

2

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

a

on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

169 False scales, etc.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

170 Penalty for fraudulent evasion of duty, etc.1

Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—

a

knowingly acquires possession of any of the following goods, that is to say—

i

goods which have been unlawfully removed from a warehouse or Queen’s warehouse;

ii

goods which are chargeable with a duty which has not been paid;

iii

goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or

b

is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,

and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.

2

Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—

a

of any duty chargeable on the goods;

b

of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or

c

of any provision of the Customs and Excise Acts 1979 applicable to the goods,

he shall be guilty of an offence under this section and may be detained.

3

Subject to subsection (4), (4A) , (4B) or (4C) below, a person guilty of an offence under this section shall be liable—

a

on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

4

In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

4A

In the case of—

a

an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,

b

any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)Article 45(1)(a), , (aa) (b), (c), (d), (e) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 19812004, or

c

any such offence committed in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981,

subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 10 years ”.

4B

In the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–

a

for paragraph (a) there were substituted the following–

a

on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both; and

b

in paragraph (b) for the words “7 years” there were substituted the words “2 years”.

4C

In the case of an offence under subsection (1) or (2) above in connection with a prohibition or restriction relating to the importation, exportation or shipment as stores of nuclear material, subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 14 years ”.

5

In any case where a person would, apart from this subsection, be guilty of—

a

an offence under this section in connection with a prohibition or restriction; and

b

a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

6

Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.

170A Offence of handling goods subject to unpaid excise duty.1

Subject to subsection (2) below, if—

a

after the excise duty point for any goods which are chargeable with a duty of excise, a person acquires possession of those goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with those goods; and

b

at the time when he acquires possession of those goods or is so concerned, a payment of duty on the goods is outstanding andhas not been deferred,

the conduct of that person falling within paragraph (a) above shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the unpaid duty..

2

Section 10 of the Finance Act 1994 (exception to civil penalty in cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above; but such conduct shall not give rise to any liability to a penalty under section 9 of that Act if the person whose conduct it is satisfies the Commissioners or, on appeal, the tribunal, that he—

a

acted in accordance with the directions of, or with the consent of, the proper officer; or

b

was not himself the person, or one of the persons, liable to pay the unpaid duty and at the time when he acted either—

i

had no grounds for suspecting that the goods were chargeable with a duty of excise that had not yet been paid; or

ii

believed on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect.

170B Offence of taking preparatory steps for evasion of excise duty.1

If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—

a

on summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and

b

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.

2

Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.

171 General provisions as to offences and penalties.1

Where—

a

by any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; and

b

any person is convicted in the same proceedings of more than one such offence, contravention or failure,

that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.

2

In this Act the “prescribed sum”, in relation to the penalty provided for an offence, means—

a

if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 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 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);

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 (£1,000 or other sum substituted by order under Article 17 of that Order);

and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.

4

Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

In this subsection “director”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.

4A

Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).

5

Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the relevant time specified in section 43 above or the relevant excise duty point, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/2009-11-30"/>
<FRBRdate date="2009-11-30" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/2009-11-30/data.akn"/>
<FRBRdate date="2024-11-13Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1979-02-22" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1992-12-09" type="amendment" source="#source"/>
<eventRef date="1993-06-01" type="amendment" source="#source"/>
<eventRef date="1993-11-05" type="amendment" source="#source"/>
<eventRef date="1995-01-01" type="amendment" source="#source"/>
<eventRef date="1996-04-01" type="amendment" source="#source"/>
<eventRef date="1996-11-15" type="amendment" source="#source"/>
<eventRef date="1997-06-01" type="amendment" source="#source"/>
<eventRef date="2003-11-24" type="amendment" source="#source"/>
<eventRef date="2004-01-22" type="amendment" source="#source"/>
<eventRef date="2004-05-01" type="amendment" source="#source"/>
<eventRef date="2005-02-01" type="amendment" source="#source"/>
<eventRef date="2005-04-18" type="amendment" source="#source"/>
<eventRef date="2005-09-20" type="amendment" source="#source"/>
<eventRef date="2006-10-01" type="amendment" source="#source"/>
<eventRef date="2007-04-27" type="amendment" source="#source"/>
<eventRef date="2007-05-26" type="amendment" source="#source"/>
<eventRef date="2008-02-15" type="amendment" source="#source"/>
<eventRef date="2008-04-23" type="amendment" source="#source"/>
<eventRef date="2009-03-09" type="amendment" source="#source"/>
<eventRef date="2009-04-01" type="amendment" source="#source"/>
<eventRef date="2009-04-06" type="amendment" source="#source"/>
<eventRef date="2010-04-01" type="amendment" source="#source"/>
<eventRef date="2011-03-18" type="amendment" source="#source"/>
<eventRef date="2011-06-13" type="amendment" source="#source"/>
<eventRef date="2011-09-05" type="amendment" source="#source"/>
<eventRef date="2012-02-20" type="amendment" source="#source"/>
<eventRef date="2012-04-05" type="amendment" source="#source"/>
<eventRef date="2012-06-01" type="amendment" source="#source"/>
<eventRef date="2013-08-28" type="amendment" source="#source"/>
<eventRef date="2013-09-06" type="amendment" source="#source"/>
<eventRef date="2014-01-07" type="amendment" source="#source"/>
<eventRef date="2014-07-14" type="amendment" source="#source"/>
<eventRef date="2014-09-26" type="amendment" source="#source"/>
<eventRef date="2015-03-12" type="amendment" source="#source"/>
<eventRef date="2016-05-06" type="amendment" source="#source"/>
<eventRef date="2016-08-12" type="amendment" source="#source"/>
<eventRef date="2018-02-26" type="amendment" source="#source"/>
<eventRef date="2018-03-14" type="amendment" source="#source"/>
<eventRef date="2018-08-13" type="amendment" source="#source"/>
<eventRef date="2018-08-14" type="amendment" source="#source"/>
<eventRef date="2018-09-13" type="amendment" source="#source"/>
<eventRef date="2020-07-01" type="amendment" source="#source"/>
<eventRef date="2020-12-17" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2021-04-29" type="amendment" source="#source"/>
<eventRef date="2021-07-14" type="amendment" source="#source"/>
<eventRef date="2022-12-28" type="amendment" source="#source"/>
<eventRef date="2023-12-14" type="amendment" source="#source"/>
<eventRef date="2024-02-22" type="amendment" source="#source"/>
<eventRef date="1993-06-01" eId="effective-date-1" source="#source"/>
<eventRef date="2005-04-18" eId="effective-date-2" source="#source"/>
<eventRef date="2009-04-01" eId="effective-date-3" source="#source"/>
<eventRef date="2009-04-06" eId="effective-date-4" source="#source"/>
<eventRef date="2009-11-30" eId="effective-date-5" source="#source"/>
<eventRef date="2009-12-11" eId="effective-date-6" source="#source"/>
<eventRef date="2010-01-25" eId="effective-date-7" source="#source"/>
<eventRef date="2010-04-01" eId="effective-date-8" source="#source"/>
<eventRef date="2011-03-18" eId="effective-date-9" source="#source"/>
<eventRef date="2015-03-12" eId="effective-date-10" source="#source"/>
<eventRef date="2018-09-13" eId="effective-date-11" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-12" source="#source"/>
<eventRef date="2022-12-28" eId="effective-date-13" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p14269">
<source href="#c14781781"/>
<destination href="#section-167-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14279">
<source href="#c14781791"/>
<destination href="#section-167-5"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14481">
<source href="#c14781921"/>
<destination href="#section-170-3"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-1362c884f68995412125056f9747a626-1531332005123">
<source href="#key-1362c884f68995412125056f9747a626"/>
<destination href="#section-170-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14497">
<source href="#c14781931"/>
<destination href="#section-170-3-b"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<source href="#key-e0700c616dbeb220b115ee5e95f99760"/>
<destination href="#section-170-4A"/>
</textualMod>
<textualMod type="repeal" eId="mod-M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673622">
<source href="#M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79"/>
<destination href="#section-170-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623">
<source href="#M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79"/>
<destination href="#section-170-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-dd87284d3473cfc7954ca98269a2fa20-1530476617088">
<source href="#key-dd87284d3473cfc7954ca98269a2fa20"/>
<destination href="#section-170-4A-b"/>
</textualMod>
<textualMod type="repeal" eId="mod-M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787448">
<source href="#M_F_04a86d89-df19-4d67-c84d-52a82cbf843e"/>
<destination href="#section-170-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787449">
<source href="#M_F_04a86d89-df19-4d67-c84d-52a82cbf843e"/>
<destination href="#section-170-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14517">
<source href="#c14781961"/>
<destination href="#section-170-4B"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-764f9c50f8c6a85e921626e2aee54131-1531331959531">
<source href="#key-764f9c50f8c6a85e921626e2aee54131"/>
<destination href="#section-170-4C"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14563">
<source href="#c14781971"/>
<destination href="#section-170-6"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14574">
<source href="#c14781991"/>
<destination href="#part-XII-crossheading-general-offences"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14600">
<source href="#c14782011"/>
<destination href="#section-170A-1-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14605">
<source href="#c14782021"/>
<destination href="#section-170A-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14609">
<source href="#c14782031"/>
<destination href="#section-170A-2"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-e23aaec9968609d11fc7e1b5934528f8-1531328856100">
<source href="#key-e23aaec9968609d11fc7e1b5934528f8"/>
<destination href="#section-170A-2"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14718">
<source href="#c14782281"/>
<destination href="#section-171-2-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14722">
<source href="#c14782291"/>
<destination href="#section-171-2-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14732">
<source href="#c14782301"/>
<destination href="#section-171-2-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14736">
<source href="#c14782311"/>
<destination href="#section-171-2-c"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-c3e3798194b6bba36f64abb547b8d866-1530474920239">
<source href="#key-c3e3798194b6bba36f64abb547b8d866"/>
<destination href="#section-171-4A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14777">
<source href="#c14782331"/>
<destination href="#section-171-5"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p14781">
<source href="#c14782331"/>
<destination href="#section-171-5"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-167" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-169" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170A" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170B" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-171" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-XII" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-XII-crossheading-general-offences" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170-2-c" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170-3" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-170-3-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-171-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-171-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-171-5" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-12" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval end="#effective-date-13" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-1" end="#effective-date-10" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-2" end="#effective-date-10" refersTo="#period-concept5"/>
</temporalGroup>
<temporalGroup eId="period6">
<timeInterval start="#effective-date-2" end="#effective-date-11" refersTo="#period-concept6"/>
</temporalGroup>
<temporalGroup eId="period7">
<timeInterval start="#effective-date-3" end="#effective-date-8" refersTo="#period-concept7"/>
</temporalGroup>
<temporalGroup eId="period8">
<timeInterval start="#effective-date-4" end="#effective-date-9" refersTo="#period-concept8"/>
</temporalGroup>
<temporalGroup eId="period9">
<timeInterval start="#effective-date-5" refersTo="#period-concept9"/>
</temporalGroup>
<temporalGroup eId="period10">
<timeInterval start="#effective-date-5" end="#effective-date-6" refersTo="#period-concept10"/>
</temporalGroup>
<temporalGroup eId="period11">
<timeInterval start="#effective-date-5" end="#effective-date-7" refersTo="#period-concept11"/>
</temporalGroup>
<temporalGroup eId="period12">
<timeInterval start="#effective-date-5" end="#effective-date-8" refersTo="#period-concept12"/>
</temporalGroup>
<temporalGroup eId="period13">
<timeInterval start="#effective-date-5" end="#effective-date-9" refersTo="#period-concept13"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCTerm eId="term-prescribed-sum" href="/ontology/term/uk.prescribed-sum" showAs="prescribed sum"/>
<TLCTerm eId="term-director" href="/ontology/term/uk.director" showAs="director"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1993.06.01-2015.03.12" showAs="from 1993-06-01 until 2015-03-12"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2005.04.18" showAs="since 2005-04-18"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2005.04.18-2015.03.12" showAs="from 2005-04-18 until 2015-03-12"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2005.04.18-2018.09.13" showAs="from 2005-04-18 until 2018-09-13"/>
<TLCConcept eId="period-concept5" href="/ontology/time/2009.04.01-2010.04.01" showAs="from 2009-04-01 until 2010-04-01"/>
<TLCConcept eId="period-concept6" href="/ontology/time/2009.04.06-2011.03.18" showAs="from 2009-04-06 until 2011-03-18"/>
<TLCConcept eId="period-concept7" href="/ontology/time/2009.11.30" showAs="since 2009-11-30"/>
<TLCConcept eId="period-concept8" href="/ontology/time/2009.11.30-2009.12.11" showAs="from 2009-11-30 until 2009-12-11"/>
<TLCConcept eId="period-concept9" href="/ontology/time/2009.11.30-2010.01.25" showAs="from 2009-11-30 until 2010-01-25"/>
<TLCConcept eId="period-concept10" href="/ontology/time/2009.11.30-2010.04.01" showAs="from 2009-11-30 until 2010-04-01"/>
<TLCConcept eId="period-concept11" href="/ontology/time/2009.11.30-2011.03.18" showAs="from 2009-11-30 until 2011-03-18"/>
<TLCConcept eId="period-concept12" href="/ontology/time/-2020.12.31" showAs=" before 2020-12-31"/>
<TLCConcept eId="period-concept13" href="/ontology/time/-2022.12.28" showAs=" before 2022-12-28"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c14781741">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
excluded (E.W.S.) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/16">Film Levy Finance Act 1981 (c. 16, SIF 45A)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/16/section/7/5">s. 7(5)</ref>
</p>
</note>
<note class="commentary C" eId="c14781751">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6">s. 10(6)</ref>
(
<em>c</em>
)
</p>
</note>
<note class="commentary C" eId="c14781761">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
restricted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A">ss. 12A</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B">12B</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 para. 1(1)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary C" eId="c14781771">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/2/a">s. 167(2)(a)</ref>
modified (1.12.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2790">S.I. 1992/2790</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12">reg. 12</ref>
.
</p>
</note>
<note class="commentary F" eId="c14781781">
<p>
Words substituted by virtue of (E.W.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note class="commentary F" eId="c14781791">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167/5">S. 167(5)</ref>
inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/5">Sch. 6 para. 5</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary C" eId="c14781801">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168">S. 168</ref>
amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54">Finance Act 1985 (c. 54, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6">s. 10(6)</ref>
(
<em>d</em>
)
</p>
</note>
<note class="commentary C" eId="c14781811">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168/2/a">S. 168(2)(a)</ref>
modified (1.12.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2790">S.I. 1992/2790</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2790/regulation/12">reg.12</ref>
.
</p>
</note>
<note class="commentary F" eId="c14781921">
<p>
S. 170(3): words substituted (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/2/a">reg. 4(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14781931">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note class="commentary M" eId="c14781941">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
<note class="commentary F" eId="c14781961">
<p>
S. 170(4B) inserted (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686/article/4/2/b">art. 4(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="c14781971">
<p>
S. 170(6) inserted (9.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/7">Sch. 2 para. 7</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14781991">
<p>
S. 170A wholly in force (1.6.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">1992 c. 48</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8">Sch. 2 para. 8</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341">S.I. 1993/1341</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule">Sch.</ref>
</p>
</note>
<note class="commentary C" eId="c14782001">
<p>
S. 170A applied (with modifications) (17.3.2000) by
<ref href="http://www.legislation.gov.uk/id/uksi/2000/426">S.I. 2000/426</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2000/426/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2000/426/schedule/2">Sch. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14782011">
<p>
Words in s. 170A(1)(b) substituted (1.1.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9">s. 9(9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/13/1/a">Sch. 4 Pt. I para. 13(1)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3">art. 4(3)</ref>
)
</p>
</note>
<note class="commentary F" eId="c14782021">
<p>
Words in s. 170A(1) substituted (1.1.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9">s. 9(9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/13/1/b">Sch. 4 Pt. I para. 13(1)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3">art. 4(3)</ref>
)
</p>
</note>
<note class="commentary F" eId="c14782031">
<p>
Words in s. 170A(2) substituted (1.1.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9">s. 9(9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/13/2">Sch. 4 Pt. I para. 13(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3">s. 19(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3">art. 4(3)</ref>
)
</p>
</note>
<note class="commentary F" eId="c14782041">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B">S. 170B</ref>
wholly in force (1.6.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">1992 c. 48</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8">Sch. 2 para. 8</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341">S.I. 1993/1341</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="c14782281">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 7(
<em>a</em>
)
</p>
</note>
<note class="commentary F" eId="c14782291">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1980/43">Magistrates' Courts Act 1980 (c. 43, SIF 82)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1980/43/section/154">s. 154</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1980/43/schedule/7/paragraph/178">Sch. 7 para. 178</ref>
</p>
</note>
<note class="commentary F" eId="c14782301">
<p>
Words in s. 171(2)(b) substituted (1.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/5">Sch. 4 para. 18(5)</ref>
</p>
</note>
<note class="commentary F" eId="c14782311">
<p>
S. 171(2)(
<em>c</em>
) inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 7(
<em>b</em>
)
</p>
</note>
<note class="commentary F" eId="c14782321">
<p>
S. 171(2A) repealed (5.11.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/50">1993 c. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/50/section/1/1">s. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/50/schedule/1">Sch 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/50/part/XIV">Pt. XIV</ref>
Gp. 2.
</p>
</note>
<note class="commentary F" eId="c14782331">
<p>
Words in s. 171(5) inserted (9.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/9/a/b">Sch. 2 para. 9(a)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note class="commentary C" eId="c14781291">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII">Pt. XII</ref>
amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4">s. 15(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-b400a2f279c3ae74ba3db2190f9d5b57">
<p>
S. 170A applied (with modifications) (24.11.2003) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-e0700c616dbeb220b115ee5e95f99760">
<p>
S. 170(4A) substituted (22.1.2004) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/4">ss. 293(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note class="commentary C" eId="key-5f3562432be8bd7bd1c11e79fc3c19e9">
<p>
S. 170(3)(b) modified (1.5.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/6">21(6)</ref>
</p>
</note>
<note class="commentary F" eId="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79">
<p>
Words in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/5">Sch. 7 para. 5</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e">
<p>
Word in s. 170(4A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/5">Sch. 7 para. 5</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary C" eId="key-33d97a7a7ebe81d71f4a8e6f6b64fcad">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/167">S. 167</ref>
excluded (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary C" eId="key-6d9d52421d2436cabd2901112cb93c1b">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/168">S. 168</ref>
excluded (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary F" eId="key-371a8e80e66e78c12d789115f76a2806">
<p>
S. 169 repealed (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/viii">ss. 52(1)(a)(viii)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i">art. 2(2)(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-c3e3798194b6bba36f64abb547b8d866">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/171/4A">S. 171(4A)</ref>
inserted (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/28">Sch. 4 para. 28</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note class="commentary F" eId="key-dd87284d3473cfc7954ca98269a2fa20">
<p>
Word in s. 170(4A)(b) inserted (N.I.) (20.9.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/c">3(4)(c)</ref>
</p>
</note>
<note class="commentary C" eId="key-78a252268469938d90debc4a278719b2">
<p>
S. 170(3)(b) modified (1.10.2006) by
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1846">The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1846/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1846/article/12/4">12(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-3e47354b7558cc4f47af994df89fa606">
<p>
S. 170(3)(b) modified (27.4.2007) by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/6/6">6(6)</ref>
</p>
</note>
<note class="commentary C" eId="key-3d49fa31dfddbc967c167636170872ff">
<p>
S. 170(3)(b) modified (26.5.2007) by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/5/6">5(6)</ref>
</p>
</note>
<note class="commentary C" eId="key-89ed2899ae6959b05a718c9f71a5946f">
<p>
S. 170 applied (15.2.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41">The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/1/b">regs. 1(1)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/12">12</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2008/41/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-816bd899fda70126d261077747fb8cef">
<p>
S. 170(3)(b) modified (23.4.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/10/6">10(6)</ref>
</p>
</note>
<note class="commentary C" eId="key-0d0fd329b16c736812850fc9ccb45943">
<p>
S. 170 applied (9.3.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/261">The Fluorinated Greenhouse Gases Regulations 2009 (S.I. 2009/261)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/261/regulation">reg.</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2009/261/regulation/17">17</ref>
</p>
</note>
<note class="commentary F" eId="key-e23aaec9968609d11fc7e1b5934528f8">
<p>
Words in s. 170A(2) substituted (1.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/91">Sch. 1 para. 91</ref>
</p>
</note>
<note class="commentary C" eId="key-01002cb6ef7cb74caff6fabcc450f430">
<p>
S. 170(3)(b) modified (6.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/42">42</ref>
</p>
</note>
<note class="commentary C" eId="key-00976786f91b6d7b845cafa493125e9e">
<p>
S. 170: power to extend conferred (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1">Sch. 17 para. 9(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note class="commentary F" eId="key-764f9c50f8c6a85e921626e2aee54131">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170/4C">S. 170(4C)</ref>
inserted (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/5/b">Sch. 17 para. 8(5)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note class="commentary F" eId="key-1362c884f68995412125056f9747a626">
<p>
Words in s. 170(3) substituted (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/5/a">Sch. 17 para. 8(5)(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2009-11-30"/>
<ukl:RestrictEndDate value="2009-12-11"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2009-11-30</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2009-11-30" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2009-11-30" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2009-11-30" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2009-11-30" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-11-30/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2009-11-30" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-04-06" title="2009-04-06"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2010-04-01" title="2010-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1992-12-09" title="1992-12-09"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1993-06-01" title="1993-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1993-11-05" title="1993-11-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1995-01-01" title="1995-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1996-04-01" title="1996-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1996-11-15" title="1996-11-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/1997-06-01" title="1997-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2003-11-24" title="2003-11-24"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2004-01-22" title="2004-01-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2004-05-01" title="2004-05-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2005-02-01" title="2005-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2005-04-18" title="2005-04-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2005-09-20" title="2005-09-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2006-10-01" title="2006-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2007-04-27" title="2007-04-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2007-05-26" title="2007-05-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2008-02-15" title="2008-02-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2008-04-23" title="2008-04-23"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-03-09" title="2009-03-09"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2009-04-06" title="2009-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2010-04-01" title="2010-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2011-03-18" title="2011-03-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2011-06-13" title="2011-06-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2011-09-05" title="2011-09-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2012-02-20" title="2012-02-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2012-04-05" title="2012-04-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2012-06-01" title="2012-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2013-08-28" title="2013-08-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2013-09-06" title="2013-09-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2014-01-07" title="2014-01-07"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2014-07-14" title="2014-07-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2014-09-26" title="2014-09-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2015-03-12" title="2015-03-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2016-05-06" title="2016-05-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2016-08-12" title="2016-08-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2018-02-26" title="2018-02-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2018-03-14" title="2018-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2018-08-13" title="2018-08-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2018-08-14" title="2018-08-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2020-07-01" title="2020-07-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2020-12-17" title="2020-12-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2021-04-29" title="2021-04-29"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2021-07-14" title="2021-07-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2022-12-28" title="2022-12-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2023-12-14" title="2023-12-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences/2024-02-22" title="2024-02-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-offences" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/2009-11-30" title="Part XII"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-powers-etc/2009-11-30" title="Crossheading; Part XII Crossheading; General powers, etc."/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/general-powers-etc/2009-11-30" title="Crossheading; Part XII Crossheading; General powers, etc."/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/miscellaneous/2009-11-30" title="Crossheading; Part XII Crossheading; Miscellaneous"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/part/XII/crossheading/miscellaneous/2009-11-30" title="Crossheading; Part XII Crossheading; Miscellaneous"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2023" Type="inserted" AffectingProvisions="s. 110(2)" Modified="2024-04-22T10:25:03Z" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingNumber="30" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 95(1A)(1B)" Row="136" EffectId="key-9f2b164664560a5e67916973bf12335d" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Modified="2024-04-22T10:25:03Z" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingProvisions="Sch. 13 para. 26(3)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingYear="2023" Row="629" AffectedProvisions="s. 160(2A)" AffectingNumber="30" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="2" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingNumber="109" AffectingProvisions="reg. 2(3)(f)" AffectedProvisions="s. 119(7)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" Type="inserted" Modified="2023-11-24T11:22:35Z" AffectingYear="2022" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingClass="UnitedKingdomStatutoryInstrument" Row="660" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="279"/>
<ukm:BodyParagraphs Value="222"/>
<ukm:ScheduleParagraphs Value="57"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period9">
<part eId="part-XII" period="#period11">
<num>
<noteRef href="#c14781291" marker="C8" class="commentary C"/>
Part XII
</num>
<heading> General and Miscellaneous</heading>
<hcontainer name="crossheading" eId="part-XII-crossheading-general-offences" period="#period12">
<heading> General offences</heading>
<section eId="section-167" period="#period5">
<num>
<noteRef href="#c14781751" marker="C2" class="commentary C"/>
<noteRef href="#c14781761" marker="C3" class="commentary C"/>
<noteRef href="#key-33d97a7a7ebe81d71f4a8e6f6b64fcad" marker="C11" class="commentary C"/>
167
</num>
<heading>
Untrue declarations,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
<noteRef href="#c14781741" marker="C1" class="commentary C"/>
</heading>
<subsection eId="section-167-1">
<num>1</num>
<intro>
<p>If any person either knowingly or recklessly—</p>
</intro>
<paragraph eId="section-167-1-a">
<num>a</num>
<content>
<p>makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or</p>
</content>
</paragraph>
<paragraph eId="section-167-1-b">
<num>b</num>
<content>
<p>makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,</p>
</content>
</paragraph>
<wrapUp>
<p>being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.</p>
</wrapUp>
</subsection>
<subsection eId="section-167-2">
<num>2</num>
<intro>
<p>Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—</p>
</intro>
<paragraph eId="section-167-2-a">
<num>
<noteRef href="#c14781771" marker="C4" class="commentary C"/>
a
</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</paragraph>
<paragraph eId="section-167-2-b">
<num>b</num>
<content>
<p>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-167-3">
<num>3</num>
<intro>
<p>If any person—</p>
</intro>
<paragraph eId="section-167-3-a">
<num>a</num>
<content>
<p>makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or</p>
</content>
</paragraph>
<paragraph eId="section-167-3-b">
<num>b</num>
<content>
<p>makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.</p>
</content>
</paragraph>
<wrapUp>
<p>
being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of
<ins class="d29p14269 first last">
<noteRef href="#c14781781" marker="F1" class="commentary attribute F"/>
level 4 on the standard scale
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-167-4">
<num>4</num>
<content>
<p>Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.</p>
</content>
</subsection>
<subsection eId="section-167-5">
<num>
<ins class="d29p14279 first">
<noteRef href="#c14781791" marker="F2" class="commentary attribute F"/>
5
</ins>
</num>
<content>
<p>
<ins class="d29p14279 last">An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-168" period="#period5">
<num>
<noteRef href="#key-6d9d52421d2436cabd2901112cb93c1b" marker="C12" class="commentary C"/>
168
</num>
<heading>
Counterfeiting documents,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
<noteRef href="#c14781801" marker="C5" class="commentary C"/>
</heading>
<subsection eId="section-168-1">
<num>1</num>
<intro>
<p>If any person—</p>
</intro>
<paragraph eId="section-168-1-a">
<num>a</num>
<content>
<p>counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; or</p>
</content>
</paragraph>
<paragraph eId="section-168-1-b">
<num>b</num>
<content>
<p>knowingly accepts, receives or uses any such document so counterfeited or falsified; or</p>
</content>
</paragraph>
<paragraph eId="section-168-1-c">
<num>c</num>
<content>
<p>alters any such document after it is officially issued; or</p>
</content>
</paragraph>
<paragraph eId="section-168-1-d">
<num>d</num>
<content>
<p>counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall be guilty of an offence under this section and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-168-2">
<num>2</num>
<intro>
<p>A person guilty of an offence under this section shall be liable—</p>
</intro>
<paragraph eId="section-168-2-a">
<num>
<noteRef href="#c14781811" marker="C6" class="commentary C"/>
a
</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</paragraph>
<paragraph eId="section-168-2-b">
<num>b</num>
<content>
<p>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-169" period="#period4">
<num>
<noteRef href="#key-371a8e80e66e78c12d789115f76a2806" marker="F21" class="commentary F"/>
169
</num>
<heading>
False scales,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-170" period="#period13">
<num>
<noteRef href="#key-89ed2899ae6959b05a718c9f71a5946f" marker="C16" class="commentary C"/>
<noteRef href="#key-0d0fd329b16c736812850fc9ccb45943" marker="C18" class="commentary C"/>
<noteRef href="#key-00976786f91b6d7b845cafa493125e9e" marker="C20" class="commentary C"/>
170
</num>
<heading>
Penalty for fraudulent evasion of duty,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-170-1">
<num>1</num>
<intro>
<p>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—</p>
</intro>
<paragraph eId="section-170-1-a">
<num>a</num>
<intro>
<p>knowingly acquires possession of any of the following goods, that is to say—</p>
</intro>
<subparagraph eId="section-170-1-a-i">
<num>i</num>
<content>
<p>goods which have been unlawfully removed from a warehouse or Queen’s warehouse;</p>
</content>
</subparagraph>
<subparagraph eId="section-170-1-a-ii">
<num>ii</num>
<content>
<p>goods which are chargeable with a duty which has not been paid;</p>
</content>
</subparagraph>
<subparagraph eId="section-170-1-a-iii">
<num>iii</num>
<content>
<p>goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-170-1-b">
<num>b</num>
<content>
<p>is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,</p>
</content>
</paragraph>
<wrapUp>
<p>and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-170-2" period="#period1">
<num>2</num>
<intro>
<p>Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—</p>
</intro>
<paragraph eId="section-170-2-a">
<num>a</num>
<content>
<p>of any duty chargeable on the goods;</p>
</content>
</paragraph>
<paragraph eId="section-170-2-b">
<num>b</num>
<content>
<p>of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or</p>
</content>
</paragraph>
<paragraph eId="section-170-2-c" period="#period1">
<num>c</num>
<content>
<p>of any provision of the Customs and Excise Acts 1979 applicable to the goods,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall be guilty of an offence under this section and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-170-3" period="#period8">
<num>3</num>
<intro>
<p>
Subject to subsection
<ins class="d29p14481 first">
<noteRef href="#c14781921" marker="F3" class="commentary attribute F"/>
(4), (4A)
</ins>
<ins class="d29p14481 last">
<ins class="substitution key-1362c884f68995412125056f9747a626-1531332005123 first last">
<noteRef href="#key-1362c884f68995412125056f9747a626" marker="F26" class="commentary attribute F"/>
, (4B) or (4C)
</ins>
</ins>
below, a person guilty of an offence under this section shall be liable—
</p>
</intro>
<paragraph eId="section-170-3-a">
<num>a</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</paragraph>
<paragraph eId="section-170-3-b" period="#period8">
<num>
<noteRef href="#key-5f3562432be8bd7bd1c11e79fc3c19e9" marker="C10" class="commentary C"/>
<noteRef href="#key-78a252268469938d90debc4a278719b2" marker="C13" class="commentary C"/>
<noteRef href="#key-3e47354b7558cc4f47af994df89fa606" marker="C14" class="commentary C"/>
<noteRef href="#key-3d49fa31dfddbc967c167636170872ff" marker="C15" class="commentary C"/>
<noteRef href="#key-816bd899fda70126d261077747fb8cef" marker="C17" class="commentary C"/>
<noteRef href="#key-01002cb6ef7cb74caff6fabcc450f430" marker="C19" class="commentary C"/>
b
</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="d29p14497 first last">
<noteRef href="#c14781931" marker="F4" class="commentary attribute F"/>
7 years
</ins>
, or to both.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-170-4">
<num>4</num>
<content>
<p>
In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the
<noteRef href="#c14781941" marker="M1" class="commentary M"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-170-4A">
<num>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817 first">
<noteRef href="#key-e0700c616dbeb220b115ee5e95f99760" marker="F18" class="commentary attribute F"/>
4A
</ins>
</num>
<intro>
<p>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">In the case of—</ins>
</p>
</intro>
<paragraph eId="section-170-4A-a">
<num>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">a</ins>
</num>
<content>
<p>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-170-4A-b">
<num>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">b</ins>
</num>
<content>
<p>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in </ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<del class="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673622 first last">
<noteRef href="#M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" marker="F19" class="commentary attribute F"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<ins class="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623 first">
<noteRef href="#M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79" marker="F19" class="commentary attribute F"/>
Article 45(1)(a),
</ins>
</ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<ins class="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623">
<ins class="key-dd87284d3473cfc7954ca98269a2fa20-1530476617088 first last">
<noteRef href="#key-dd87284d3473cfc7954ca98269a2fa20" marker="F23" class="commentary attribute F"/>
, (aa)
</ins>
</ins>
</ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<ins class="M_F_8a98f3b5-7aa7-4dc7-b34c-ffe4f4019f79-1530284673623 last"> (b), (c), (d), (e) or (g) or (2)(a)</ins>
</ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<del class="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787448 first last">
<noteRef href="#M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" marker="F20" class="commentary attribute F"/>
1981
</del>
</ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">
<ins class="M_F_04a86d89-df19-4d67-c84d-52a82cbf843e-1530284787449 first last">
<noteRef href="#M_F_04a86d89-df19-4d67-c84d-52a82cbf843e" marker="F20" class="commentary attribute F"/>
2004
</ins>
</ins>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-170-4A-c">
<num>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">c</ins>
</num>
<content>
<p>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">any such offence committed in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<mod>
<quotedText>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817">“ 10 years ”</ins>
</quotedText>
</mod>
<ins class="substitution key-e0700c616dbeb220b115ee5e95f99760-1506935714817 last">.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-170-4B">
<num>
<ins class="d29p14517 first">
<noteRef href="#c14781961" marker="F5" class="commentary attribute F"/>
4B
</ins>
</num>
<intro>
<p>
<ins class="d29p14517">In the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–</ins>
</p>
</intro>
<paragraph eId="part-XII-crossheading-general-offences_section-170-4B-an1">
<num>
<ins class="d29p14517">a</ins>
</num>
<content>
<p>
<ins class="d29p14517">for paragraph (a) there were substituted the following–</ins>
</p>
</content>
</paragraph>
<paragraph eId="part-XII-crossheading-general-offences_section-170-4B-an2">
<num>
<ins class="d29p14517">a</ins>
</num>
<content>
<p>
<ins class="d29p14517">on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-170-4B-b">
<num>
<ins class="d29p14517">b</ins>
</num>
<content>
<p>
<ins class="d29p14517 last">in paragraph (b) for the words “7 years” there were substituted the words “2 years”.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-170-4C">
<num>
<ins class="key-764f9c50f8c6a85e921626e2aee54131-1531331959531 first">
<noteRef href="#key-764f9c50f8c6a85e921626e2aee54131" marker="F25" class="commentary attribute F"/>
4C
</ins>
</num>
<content>
<p>
<ins class="key-764f9c50f8c6a85e921626e2aee54131-1531331959531">In the case of an offence under subsection (1) or (2) above in connection with a prohibition or restriction relating to the importation, exportation or shipment as stores of nuclear material, subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<mod>
<quotedText>
<ins class="key-764f9c50f8c6a85e921626e2aee54131-1531331959531">“ 14 years ”</ins>
</quotedText>
</mod>
<ins class="key-764f9c50f8c6a85e921626e2aee54131-1531331959531 last">.</ins>
</p>
</content>
</subsection>
<subsection eId="section-170-5">
<num>5</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<paragraph eId="section-170-5-a">
<num>a</num>
<content>
<p>an offence under this section in connection with a prohibition or restriction; and</p>
</content>
</paragraph>
<paragraph eId="section-170-5-b">
<num>b</num>
<content>
<p>a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-170-6">
<num>
<ins class="d29p14563 first">
<noteRef href="#c14781971" marker="F6" class="commentary attribute F"/>
6
</ins>
</num>
<content>
<p>
<ins class="d29p14563 last">Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-170A" period="#period7">
<num>
<noteRef href="#key-b400a2f279c3ae74ba3db2190f9d5b57" marker="C9" class="commentary C"/>
<noteRef href="#c14782001" marker="C7" class="commentary C"/>
<ins class="d29p14574">170A</ins>
</num>
<heading>
<ins class="d29p14574 first">
<noteRef href="#c14781991" marker="F7" class="commentary attribute F"/>
Offence of handling goods subject to unpaid excise duty.
</ins>
</heading>
<subsection eId="section-170A-1">
<num>
<ins class="d29p14574">1</ins>
</num>
<intro>
<p>
<ins class="d29p14574">Subject to subsection (2) below, if—</ins>
</p>
</intro>
<paragraph eId="section-170A-1-a">
<num>
<ins class="d29p14574">a</ins>
</num>
<content>
<p>
<ins class="d29p14574">after the excise duty point for any goods which are chargeable with a duty of excise, a person acquires possession of those goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with those goods; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-170A-1-b">
<num>
<ins class="d29p14574">b</ins>
</num>
<content>
<p>
<ins class="d29p14574">at the time when he acquires possession of those goods or is so concerned, </ins>
<ins class="d29p14574">
<ins class="d29p14600 first last">
<noteRef href="#c14782011" marker="F8" class="commentary attribute F"/>
a payment of duty on the goods is outstanding and
</ins>
</ins>
<ins class="d29p14574">has not been deferred,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d29p14574">
<ins class="d29p14605 first last">
<noteRef href="#c14782021" marker="F9" class="commentary attribute F"/>
the conduct of that person falling within paragraph (a) above shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the unpaid duty.
</ins>
</ins>
<ins class="d29p14574">.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-170A-2">
<num>
<ins class="d29p14574">
<ins class="d29p14609 first">
<noteRef href="#c14782031" marker="F10" class="commentary attribute F"/>
2
</ins>
</ins>
</num>
<intro>
<p>
<ins class="d29p14574">
<ins class="d29p14609"> Section 10 of the Finance Act 1994 (exception to civil penalty in cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above; but such conduct shall not give rise to any liability to a penalty under section 9 of that Act if the person whose conduct it is satisfies the Commissioners or, on appeal, </ins>
</ins>
<ins class="d29p14574">
<ins class="d29p14609">
<ins class="substitution key-e23aaec9968609d11fc7e1b5934528f8-1531328856100 first last">
<noteRef href="#key-e23aaec9968609d11fc7e1b5934528f8" marker="F24" class="commentary attribute F"/>
the tribunal
</ins>
</ins>
</ins>
<ins class="d29p14574">
<ins class="d29p14609 last">, that he—</ins>
</ins>
</p>
</intro>
<paragraph eId="section-170A-2-a">
<num>
<ins class="d29p14574">a</ins>
</num>
<content>
<p>
<ins class="d29p14574">acted in accordance with the directions of, or with the consent of, the proper officer; or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-170A-2-b">
<num>
<ins class="d29p14574">b</ins>
</num>
<intro>
<p>
<ins class="d29p14574">was not himself the person, or one of the persons, liable to pay the unpaid duty and at the time when he acted either—</ins>
</p>
</intro>
<subparagraph eId="section-170A-2-b-i">
<num>
<ins class="d29p14574">i</ins>
</num>
<content>
<p>
<ins class="d29p14574">had no grounds for suspecting that the goods were chargeable with a duty of excise that had not yet been paid; or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-170A-2-b-ii">
<num>
<ins class="d29p14574">ii</ins>
</num>
<content>
<p>
<ins class="d29p14574 last">believed on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section eId="section-170B" period="#period3">
<num>
<noteRef href="#c14782041" marker="F11" class="commentary F"/>
170B
</num>
<heading> Offence of taking preparatory steps for evasion of excise duty.</heading>
<subsection eId="section-170B-1">
<num>1</num>
<intro>
<p>If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—</p>
</intro>
<paragraph eId="section-170B-1-a">
<num>a</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and</p>
</content>
</paragraph>
<paragraph eId="section-170B-1-b">
<num>b</num>
<content>
<p>on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-170B-2">
<num>2</num>
<content>
<p>Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.</p>
</content>
</subsection>
</section>
<section eId="section-171" period="#period6">
<num>171</num>
<heading> General provisions as to offences and penalties.</heading>
<subsection eId="section-171-1">
<num>1</num>
<intro>
<p>Where—</p>
</intro>
<paragraph eId="section-171-1-a">
<num>a</num>
<content>
<p>by any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; and</p>
</content>
</paragraph>
<paragraph eId="section-171-1-b">
<num>b</num>
<content>
<p>any person is convicted in the same proceedings of more than one such offence, contravention or failure,</p>
</content>
</paragraph>
<wrapUp>
<p>that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.</p>
</wrapUp>
</subsection>
<subsection eId="section-171-2" period="#period2">
<num>2</num>
<intro>
<p>
In this Act the “
<term refersTo="#term-prescribed-sum">prescribed sum</term>
”, in relation to the penalty provided for an offence, means—
</p>
</intro>
<paragraph eId="section-171-2-a">
<num>a</num>
<content>
<p>
if the offence was committed in England
<ins class="d29p14718 first last">
<noteRef href="#c14782281" marker="F12" class="commentary attribute F"/>
or Wales
</ins>
, the prescribed sum within the meaning of
<ins class="d29p14722 first last">
<noteRef href="#c14782291" marker="F13" class="commentary attribute F"/>
section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)
</ins>
;
</p>
</content>
</paragraph>
<paragraph eId="section-171-2-b">
<num>b</num>
<content>
<p>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<ins class="d29p14732 first last">
<noteRef href="#c14782301" marker="F14" class="commentary attribute F"/>
subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)
</ins>
;
</p>
</content>
</paragraph>
<paragraph eId="section-171-2-c">
<num>
<ins class="d29p14736 first">
<noteRef href="#c14782311" marker="F15" class="commentary attribute F"/>
c
</ins>
</num>
<content>
<p>
<ins class="d29p14736 last">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 (£1,000 or other sum substituted by order under Article 17 of that Order);</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.</p>
</wrapUp>
</subsection>
<subsection eId="section-171-2A">
<num>
<noteRef href="#c14782321" marker="F16" class="commentary F"/>
2A
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-171-3">
<num>3</num>
<content>
<p>Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.</p>
</content>
</subsection>
<subsection eId="section-171-4" period="#period1">
<num>4</num>
<content>
<p>Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.</p>
<p>
In this subsection “
<term refersTo="#term-director">director</term>
”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.
</p>
</content>
</subsection>
<subsection eId="section-171-4A">
<num>
<ins class="key-c3e3798194b6bba36f64abb547b8d866-1530474920239 first">
<noteRef href="#key-c3e3798194b6bba36f64abb547b8d866" marker="F22" class="commentary attribute F"/>
4A
</ins>
</num>
<content>
<p>
<ins class="key-c3e3798194b6bba36f64abb547b8d866-1530474920239 last">Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).</ins>
</p>
</content>
</subsection>
<subsection eId="section-171-5" period="#period1">
<num>5</num>
<content>
<p>
Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the relevant time specified in section 43 above
<ins class="d29p14777 first last">
<noteRef href="#c14782331" marker="F17" class="commentary attribute F"/>
or the relevant excise duty point
</ins>
, that duty or rate shall be determined as if the goods had been imported without entry at the time when the proceedings were commenced
<ins class="d29p14781 first last">
<noteRef href="#c14782331" marker="F17" class="commentary attribute F"/>
or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.
</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>