http://www.legislation.gov.uk/ukpga/1979/2/section/111/enactedCustoms and Excise Management Act 1979Excise dutiesKing's Printer of Acts of Parliament2019-06-05PART IXControl of Excise Licence Trades and Revenue TradersGeneral provisions as to entries of premises, etc.
111Offences in connection with entries1

If any person uses for any purpose of his trade any premises or article required by or under the revenue trade provisions of the customs and excise Acts to be entered for purpose without entry having been duly made thereof, he shall be liable on summary conviction to a penalty of ‚¤200 and any such article and any goods found on any or in any such article shall be liable to forfeiture.

2

If any person who has made entry of any premise or article fraudulently uses those premises or that article for any purpose other than that for which entry was made thereof he shall be liable on summary conviction to a penalty of £100.

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<heading>General provisions as to entries of premises, etc.</heading>
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<heading>Offences in connection with entries</heading>
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<p>If any person uses for any purpose of his trade any premises or article required by or under the revenue trade provisions of the customs and excise Acts to be entered for purpose without entry having been duly made thereof, he shall be liable on summary conviction to a penalty of ‚¤200 and any such article and any goods found on any or in any such article shall be liable to forfeiture.</p>
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<p>If any person who has made entry of any premise or article fraudulently uses those premises or that article for any purpose other than that for which entry was made thereof he shall be liable on summary conviction to a penalty of £100.</p>
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