S. 15 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(e)

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

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

1979 c. 2.

Sum in s. 15(2)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 2(4)(a) (with reg. 5(1))

S. 15(3)(a) omitted (E.W.) (12.3.2015) by virtue of The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 2(4)(b) (with reg. 5(1))

http://www.legislation.gov.uk/ukpga/1979/3/section/15/2015-03-12Customs and Excise Duties (General Reliefs) Act 1979An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.1980-02-29texttext/xmlenStatute Law Database2024-06-03Expert Participation2015-03-12 False statements etc. in connection with reliefs from customs duties
15 False statements etc. in connection with reliefs from customs duties. 1

If a person—

a

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

b

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

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

i

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

ii

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

2

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

a

on summary conviction, to a fine not exceeding the prescribed sum£20,000 or to imprisonment for a term not exceeding 3 months, or to both; or

b

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

3

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

a

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

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 (£5,0 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 (£1,0 or other sum substituted by order under Article 17 of that Order).

4

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

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S. 15 amended by
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<ref href="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6">s. 10(6)</ref>
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Words in s. 15(3)(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/19">Sch. 4 para. 19</ref>
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S. 15(3)(
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<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) Sch. 6 para. 8(
<em>b</em>
)
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<note class="commentary M" eId="c984250">
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<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
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Sum in s. 15(2)(a) substituted for words (E.W.) (12.3.2015) by
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<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/2/4/a">Sch. 2 para. 2(4)(a)</ref>
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<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1">reg. 5(1)</ref>
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S. 15(3)(a) omitted (E.W.) (12.3.2015) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</ref>
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<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1">reg. 1(1)</ref>
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<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/2/4/b">Sch. 2 para. 2(4)(b)</ref>
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False statements
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in connection with reliefs from customs duties
</heading>
<section eId="section-15" period="#period3">
<num>15</num>
<heading>
<noteRef href="#c984245" marker="C1" class="commentary C"/>
False statements
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in connection with reliefs from customs duties.
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<num>1</num>
<intro>
<p>If a person—</p>
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<num>a</num>
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<p>for the purpose of an application for relief from customs duty under section 1 or 3 above or under a Community instrument; or</p>
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<p>for the purpose of an application for an authorisation under regulations made under section 2 above,</p>
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<p>makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under section 1, 3 or 4 above or a Community instrument, then—</p>
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<content>
<p>if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.</p>
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<p>A person guilty of an offence under this section shall be liable—</p>
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on summary conviction, to a fine not exceeding
<del class="key-c142601d8d5ce024c54329a58ebf3bff-1508490107429 first last">
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the prescribed sum
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£20,000
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a
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<noteRef href="#c984248" marker="F1" class="commentary attribute F"/>
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References in Parts XI and
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<noteRef href="#c984250" marker="M1" class="commentary M"/>
Customs and Excise Management Act 1979 to an offence under the customs and excise Acts shall not apply to an offence under this section.
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