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 <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> in connection with reliefs from customs duties<CommentaryRef Ref="c984245"/> False statements etc. in connection with reliefs from customs duties. 151If a person—afor the purpose of an application for relief from customs duty under section 1 or 3 above or under a Community instrument; orbfor 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—iany decision allowing the relief or granting the authorisation applied for shall be of no effect; andiiif the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.2A person guilty of an offence under this section shall be liable—aon 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; orbon conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.3In subsection (2)(a) above “the prescribed sum” means—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bif 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).cif 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).4References 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.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. 19S. 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))
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<dc:title>Customs and Excise Duties (General Reliefs) Act 1979</dc:title>
<dc:description>An 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.</dc:description>
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<Title>
False statements
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
in connection with reliefs from customs duties
</Title>
<P1group RestrictEndDate="2018-09-13" RestrictStartDate="2015-03-12" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="c984245"/>
False statements etc. in connection with reliefs from customs duties.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15" id="section-15">
<Pnumber>15</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/1/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/1" RestrictEndDate="2020-12-31" id="section-15-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>1</Pnumber>
<P2para>
<Text>If a person—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/1/a/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/1/a" RestrictEndDate="2020-12-31" id="section-15-1-a" RestrictExtent="E+W+S+N.I.">
<Pnumber>a</Pnumber>
<P3para>
<Text>for the purpose of an application for relief from customs duty under section 1 or 3 above or under a Community instrument; or</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/1/b/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/1/b" RestrictEndDate="2020-12-31" id="section-15-1-b" RestrictExtent="E+W+S+N.I.">
<Pnumber>b</Pnumber>
<P3para>
<Text>for the purpose of an application for an authorisation under regulations made under section 2 above,</Text>
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<Text>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—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/1/i/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/1/i" id="section-15-1-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>any decision allowing the relief or granting the authorisation applied for shall be of no effect; and</Text>
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<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/1/ii/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/1/ii" id="section-15-1-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>A person guilty of an offence under this section shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/2/a/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/2/a" id="section-15-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
on summary conviction, to a fine not exceeding
<Repeal ChangeId="key-c142601d8d5ce024c54329a58ebf3bff-1508490107429" CommentaryRef="key-c142601d8d5ce024c54329a58ebf3bff" RetainText="true" SubstitutionRef="key-c142601d8d5ce024c54329a58ebf3bff-1508490107430" Extent="E+W">the prescribed sum</Repeal>
<Addition ChangeId="key-c142601d8d5ce024c54329a58ebf3bff-1508490107430" CommentaryRef="key-c142601d8d5ce024c54329a58ebf3bff" Extent="E+W">£20,000</Addition>
or to imprisonment for a term not exceeding 3 months, or to both; or
</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/2/b/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/2/b" id="section-15-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/3/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/3" id="section-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In subsection (2)(a) above “
<Term id="term-the-prescribed-sum">the prescribed sum</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/3/a/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/3/a" id="section-15-3-a">
<Pnumber>
<CommentaryRef Ref="key-cd8f4e1cf2ed0189ded7058011991644"/>
a
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/3/b/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/3/b" id="section-15-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
if the offence was committed in Scotland, the prescribed sum within the meaning of
<Addition ChangeId="d30p1434" CommentaryRef="c984248">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)</Addition>
.
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/3/section/15/3/c/2015-03-12" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/3/c" id="section-15-3-c">
<Pnumber>
<Addition ChangeId="d30p1438" CommentaryRef="c984249">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d30p1438" CommentaryRef="c984249">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).</Addition>
</Text>
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<Pnumber>4</Pnumber>
<P2para>
<Text>
References in Parts XI and
<Acronym Expansion="12">XII</Acronym>
of the
<CommentaryRef Ref="c984250"/>
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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<Commentary id="c984245" Type="C">
<Para>
<Text>
S. 15 amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00158" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 40:1)</Citation>
,
<CitationSubRef id="c00159" CitationRef="c00158" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/10/6" Operative="true" SectionRef="section-10-6">s. 10(6)</CitationSubRef>
(
<Emphasis>e</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c984248" Type="F">
<Para>
<Text>
Words in s. 15(3)(b) substituted (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c00165" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
,
<CitationSubRef id="c00166" CitationRef="c00165" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" SectionRef="section-5">ss. 5</CitationSubRef>
,
<CitationSubRef id="c00167" CitationRef="c00165" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" SectionRef="section-7-2">7(2)</CitationSubRef>
,
<CitationSubRef id="c00168" CitationRef="c00165" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/19" Operative="true" SectionRef="schedule-4-paragraph-19">Sch. 4 para. 19</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c984249" Type="F">
<Para>
<Text>
S. 15(3)(
<Emphasis>c</Emphasis>
) added by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c00170" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) Sch. 6 para. 8(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c984250" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00171" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-c142601d8d5ce024c54329a58ebf3bff" Type="F">
<Para>
<Text>
Sum in s. 15(2)(a) substituted for words (E.W.) (12.3.2015) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/664" id="cqlmhqz22-00008" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="664" Title="The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</Citation>
,
<CitationSubRef id="cqlmhqz22-00009" CitationRef="cqlmhqz22-00008" URI="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1" SectionRef="regulation-1-1">reg. 1(1)</CitationSubRef>
,
<CitationSubRef id="cqlmhqz22-00010" CitationRef="cqlmhqz22-00008" URI="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/2/4/a" SectionRef="schedule-2-paragraph-2-4-a" Operative="true">Sch. 2 para. 2(4)(a)</CitationSubRef>
(with
<CitationSubRef id="cqlmhqz22-00011" CitationRef="cqlmhqz22-00008" URI="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1" SectionRef="regulation-5-1">reg. 5(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cd8f4e1cf2ed0189ded7058011991644" Type="F">
<Para>
<Text>
S. 15(3)(a) omitted (E.W.) (12.3.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/664" id="cqlmhqz22-00016" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="664" Title="The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</Citation>
,
<CitationSubRef id="cqlmhqz22-00017" CitationRef="cqlmhqz22-00016" URI="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1" SectionRef="regulation-1-1">reg. 1(1)</CitationSubRef>
,
<CitationSubRef id="cqlmhqz22-00018" CitationRef="cqlmhqz22-00016" URI="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/2/4/b" SectionRef="schedule-2-paragraph-2-4-b" Operative="true">Sch. 2 para. 2(4)(b)</CitationSubRef>
(with
<CitationSubRef id="cqlmhqz22-00019" CitationRef="cqlmhqz22-00016" URI="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1" SectionRef="regulation-5-1">reg. 5(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
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