Version Superseded: 21/07/2009
Point in time view as at 07/04/2005. This version of this provision has been superseded.
Commissioners for Revenue and Customs Act 2005, Section 32 is up to date with all changes known to be in force on or before 07 March 2025. 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.
(1)A person commits an offence if he assaults 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 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. 32 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
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