http://www.legislation.gov.uk/ukpga/1979/2/section/170B/2013-09-06Customs 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 Participation2013-09-06 Part XII General and Miscellaneous General offences Offence of taking preparatory steps for evasion of excise duty.170B1If 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—aon 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; andbon conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.2Where 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.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.Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
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Part XII
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<Title> General and Miscellaneous</Title>
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<Title> General offences</Title>
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<Title> Offence of taking preparatory steps for evasion of excise duty.</Title>
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170B
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<Text>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—</Text>
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<Text>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</Text>
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<Text>on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.</Text>
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<Text>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.</Text>
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<Para>
<Text>
<CitationSubRef id="c04014" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170B" SectionRef="section-170B">S. 170B</CitationSubRef>
wholly in force (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c04015" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48">1992 c. 48</Citation>
,
<CitationSubRef id="c04016" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" CitationRef="c04015" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c04017" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8" Operative="true" CitationRef="c04015" SectionRef="schedule-2-paragraph-8">Sch. 2 para. 8</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1341" id="c04018" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1341">S.I. 1993/1341</Citation>
,
<CitationSubRef id="c04019" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2" CitationRef="c04018" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c04020" URI="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule" Operative="true" CitationRef="c04018" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
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<Commentary id="c14781291" Type="C">
<Para>
<Text>
<CitationSubRef id="c04064" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" SectionRef="part-XII">Pt. XII</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04065" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef id="c04066" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" CitationRef="c04065" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
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