(1)A person commits an offence if he pretends to be a Commissioner or an officer of Revenue and Customs with a view to obtaining—
(a)admission to premises,
(b)information, or
(c)any other benefit.
(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 5 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.
Commencement Information
I1S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)