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Changes over time for: Section 170B
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Version Superseded: 12/03/2015
Status:
Point in time view as at 25/05/2011. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 170B is up to date with all changes known to be in force on or before 28 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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170B Offence of taking preparatory steps for evasion of excise duty.U.K.
(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.
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