- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Customs and Excise Management Act 1979, Section 170B is up to date with all changes known to be in force on or before 29 August 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.
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(1)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—
(a)on summary conviction, to a penalty of [F1the prescribed sum] [F1£20,000] 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
(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding [F214] years or to both.
(2)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.
Textual Amendments
F1S. 170B(1)(a): sum 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. 1(22) (with reg. 5(1))
F2Word in s. 170B(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))
Commencement Information
I1S. 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.
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