Modifications etc. (not altering text)
C1Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
(1)If any person—
(a)counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; or
(b)knowingly accepts, receives or uses any such document so counterfeited or falsified; or
(c)alters any such document after it is officially issued; or
(d)counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,
he shall be guilty of an offence under this section and may be detained.
(2)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a penalty of [F1the prescribed sum][F1£20,000], or to imprisonment for a term not exceeding 6 months, or to both; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
Textual Amendments
F1S. 168(2)(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(20) (with reg. 5(1))
Modifications etc. (not altering text)
C2S. 168 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(d)
C3S. 168 excluded (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 6; S.I. 2005/1126, art. 2(2)(d)
C4S. 168(2)(a) modified (1.12.1992) by S.I. 1992/2790, reg.12.