http://www.legislation.gov.uk/ukpga/1988/39/section/12Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-02-22 Part I Customs and Excise Management Punishment of offences.121In the following enactments (which provide for the punishment on conviction on indictment of certain offences), namely—asections 50(4)(b), 53(9)(b), 63(6)(b), 68(3)(b), 100(4)(b), 159(7)(b) and 170(3)(b) of the Customs and Excise Management Act 1979;bsections 10(7)(b), 13(5)(b) and 14(8)(b) of the Hydrocarbon Oil Duties Act 1979;cparagraph 16(1)(b) of Schedule 3 to the Betting and Gaming Duties Act 1981; andd. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .for the words “2 years” or “two years” there shall be substituted the words “ 7 years ” or “ seven years ”, as appropriate.2For subsection (2) of section 68A of the Customs and Excise Management Act 1979 there shall be substituted—2A person guilty of an offence under this section shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.3For subsections (1) and (2) of section 136 of that Act there shall be substituted—1If any person, with intent to defraud Her Majesty, obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, allowance, remission or repayment of, or any rebate from, any duty in respect of any goods which—ais not lawfully payable or allowable in respect thereof; orbis greater than the amount so payable or allowable,he shall be guilty of an offence under this subsection.1AIf any person, without such intent as is mentioned in subsection (1) above, does any of the things there mentioned, he shall be guilty of an offence under this subsection.2A person guilty of an offence under subsection (1) above shall be liable—aon summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both;and a person guilty of an offence under subsection (1A) above shall be liable on summary conviction to a penalty of level 3 on the standard scale or three times the amount which was or might have been improperly obtained or allowed, whichever is the greater. and in subsection (3) of that section, after the words “subsection (1)” there shall be inserted the words “ or (1A) ”.4Paragraph 13 of Schedule 1 . . .to the Betting and Gaming Duties Act 1981 shall . . .be amended as follows—ain sub-paragraph (3), in paragraph (a), the words from “or, with intent” to “material particular” shall cease to have effect;bafter that paragraph there shall be inserted-aain that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, orcin paragraph (ii) of that sub-paragraph, for the words “two years” there shall be substituted the words “ the maximum term ”; anddafter that sub-paragraph there shall be inserted—4In sub-paragraph (3) above, “the maximum term” means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6This section has effect in relation to offences committed after the passing of this Act.1979 c. 2. 1979 c. 5. 1981 c. 63. Words in s. 12(4) repealed (19.3.1997 with effect on 1.10.1997 as mentioned in note 2 of SCh. 18 Pt. II of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. II note 21981 c. 63. S. 12(1)(d) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 5S. 12(5) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 5
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<Number>Part I</Number>
<Title> Customs and Excise</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/I/crossheading/management" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/I/crossheading/management" NumberOfProvisions="5" id="part-I-crossheading-management" RestrictStartDate="2004-07-22">
<Title> Management</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2004-07-22">
<Title> Punishment of offences.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12" id="section-12">
<Pnumber>12</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1" id="section-12-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In the following enactments (which provide for the punishment on conviction on indictment of certain offences), namely—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a" id="section-12-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
sections 50(4)(b), 53(9)(b), 63(6)(b), 68(3)(b), 100(4)(b), 159(7)(b) and 170(3)(b) of the
<CommentaryRef Ref="c13526351"/>
Customs and Excise Management Act 1979;
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/b" id="section-12-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
sections 10(7)(b), 13(5)(b) and 14(8)(b) of the
<CommentaryRef Ref="c13526361"/>
Hydrocarbon Oil Duties Act 1979;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/c" id="section-12-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
paragraph 16(1)(b) of Schedule 3 to the
<CommentaryRef Ref="c13526371"/>
Betting and Gaming Duties Act 1981; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/1/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/d" id="section-12-1-d">
<Pnumber>
<CommentaryRef Ref="key-b917ca5355470a2b113f484bf7506e4a"/>
d
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P3para>
</P3>
<Text>
for the words “2 years” or “two years” there shall be substituted the words
<InlineAmendment>“ 7 years ”</InlineAmendment>
or
<InlineAmendment>“ seven years ”</InlineAmendment>
, as appropriate.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/2" id="section-12-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For subsection (2) of section 68A of the Customs and Excise Management Act 1979 there shall be substituted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>A person guilty of an offence under this section shall be liable—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.</Text>
</P3para>
</P3>
</P2para>
</P2>
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</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/3" id="section-12-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For subsections (1) and (2) of section 136 of that Act there shall be substituted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>If any person, with intent to defraud Her Majesty, obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, allowance, remission or repayment of, or any rebate from, any duty in respect of any goods which—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>is not lawfully payable or allowable in respect thereof; or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>is greater than the amount so payable or allowable,</Text>
</P3para>
</P3>
<Text>he shall be guilty of an offence under this subsection.</Text>
</P2para>
</P2>
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>If any person, without such intent as is mentioned in subsection (1) above, does any of the things there mentioned, he shall be guilty of an offence under this subsection.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>A person guilty of an offence under subsection (1) above shall be liable—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both;</Text>
</P3para>
</P3>
<Text>and a person guilty of an offence under subsection (1A) above shall be liable on summary conviction to a penalty of level 3 on the standard scale or three times the amount which was or might have been improperly obtained or allowed, whichever is the greater.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>
and in subsection (3) of that section, after the words “subsection (1)” there shall be inserted the words
<InlineAmendment>“ or (1A) ”</InlineAmendment>
.
</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/4" id="section-12-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Paragraph 13 of Schedule 1
<CommentaryRef Ref="c13526391"/>
. . .to the
<CommentaryRef Ref="c13526401"/>
Betting and Gaming Duties Act 1981 shall
<CommentaryRef Ref="c13526391"/>
. . .be amended as follows—
</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>in sub-paragraph (3), in paragraph (a), the words from “or, with intent” to “material particular” shall cease to have effect;</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/4/b" id="section-12-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after that paragraph there shall be inserted-</Text>
</P3para>
</P3>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>in that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, or</Text>
</P3para>
</P3>
</BlockAmendment>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/4/c" id="section-12-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in paragraph (ii) of that sub-paragraph, for the words “two years” there shall be substituted the words
<InlineAmendment>“ the maximum term ”</InlineAmendment>
; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/4/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/4/d" id="section-12-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>after that sub-paragraph there shall be inserted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>
In sub-paragraph (3) above, “
<Term>the maximum term</Term>
” means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.
</Text>
</P2para>
</P2>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/5" id="section-12-5">
<Pnumber>
<CommentaryRef Ref="key-c099084a6694a45da0b0bf95b94648a4"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/12/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/6" id="section-12-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>This section has effect in relation to offences committed after the passing of this Act.</Text>
</P2para>
</P2>
</P1para>
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<Commentaries>
<Commentary id="c13526351" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00042" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526361" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00043" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526371" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/63" id="c00044" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="63">1981 c. 63</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526391" Type="F">
<Para>
<Text>
Words in s. 12(4) repealed (19.3.1997 with effect on 1.10.1997 as mentioned in note 2 of SCh. 18 Pt. II of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00047" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00048" CitationRef="c00047" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113" SectionRef="section-113">s. 113</CitationSubRef>
,
<CitationSubRef id="c00049" CitationRef="c00047" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II" Operative="true" SectionRef="schedule-18-part-II">Sch. 18 Pt. II</CitationSubRef>
note 2
</Text>
</Para>
</Commentary>
<Commentary id="c13526401" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/63" id="c00050" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="63">1981 c. 63</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-b917ca5355470a2b113f484bf7506e4a" Type="F">
<Para>
<Text>
<CitationSubRef id="crijyh5v2-00004" SectionRef="section-12-1-d" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/d">S. 12(1)(d)</CitationSubRef>
repealed (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/14" id="crijyh5v2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="14" Title="Statute Law (Repeals) Act 2004">Statute Law (Repeals) Act 2004 (c. 14)</Citation>
,
<CitationSubRef id="crijyh5v2-00006" CitationRef="crijyh5v2-00005" SectionRef="schedule-1-part-9" URI="http://www.legislation.gov.uk/id/ukpga/2004/14/schedule/1/part/9" Operative="true">Sch. 1 Pt. 9</CitationSubRef>
Group 5
</Text>
</Para>
</Commentary>
<Commentary id="key-c099084a6694a45da0b0bf95b94648a4" Type="F">
<Para>
<Text>
<CitationSubRef id="crijyh5v2-00010" SectionRef="section-12-5" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/5">S. 12(5)</CitationSubRef>
repealed (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/14" id="crijyh5v2-00011" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="14" Title="Statute Law (Repeals) Act 2004">Statute Law (Repeals) Act 2004 (c. 14)</Citation>
,
<CitationSubRef id="crijyh5v2-00012" CitationRef="crijyh5v2-00011" SectionRef="schedule-1-part-9" URI="http://www.legislation.gov.uk/id/ukpga/2004/14/schedule/1/part/9" Operative="true">Sch. 1 Pt. 9</CitationSubRef>
Group 5
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>