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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Section 31

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Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Section 31 is up to date with all changes known to be in force on or before 06 December 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. Help about Changes to Legislation

31ObstructionU.K.

This section has no associated Explanatory Notes

(1)A person commits an offence if without reasonable excuse he obstructs—

(a)an officer of Revenue and Customs,

(b)a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or

(c)a person assisting an officer of Revenue and Customs.

(2)A person guilty of an offence under this section shall be liable on summary conviction to—

(a)imprisonment for a period not exceeding 51 weeks,

(b)a fine not exceeding level 3 on the standard scale, or

(c)both.

(3)In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.

Modifications etc. (not altering text)

Commencement Information

I1S. 31 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

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