False statements etc. in connection with reliefs from customs duties U.K.

15 False statements etc. in connection with reliefs from customs duties. U.K.

(1) If a person—

(a) for the purpose of an application for relief from [F1 import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018,]

F2 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under [F3 Part 1 of that Act], then—

(i) any decision allowing the relief or granting the authorisation applied for shall be of no effect; and

(ii) if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.

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

(a) on summary conviction, to a fine not exceeding [F4 the prescribed sum] [F4 £20,000] or to imprisonment for a term not exceeding 3 months, or to both; or

(b) on conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.

(3) In subsection (2)(a) above “the prescribed sum” means—

F5 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) if the offence was committed in Scotland, the prescribed sum within the meaning of [F6 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,0 or other sum substituted by order under subsection (4) of that section)].

[F7 (c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,0 or other sum substituted by order under Article 17 of that Order).]

(4) References in Parts XI and XII of the M1 Customs and Excise Management Act 1979 to an offence under the customs and excise Acts shall not apply to an offence under this section.

Textual Amendments

F1 Words in s. 15(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 136(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F2 S. 15(1)(b) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 136(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F3 Words in s. 15(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 136(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F4 Sum in s. 15(2)(a) 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. 2(4)(a) (with reg. 5(1))

F5 S. 15(3)(a) omitted (E.W.) (12.3.2015) by virtue of 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. 2(4)(b) (with reg. 5(1))

F6 Words in s. 15(3)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 19

F7 S. 15(3)(c) added by S.I. 1984/703, (N.I. 3) Sch. 6 para. 8(b)

Modifications etc. (not altering text)

C1 S. 15 amended by Finance Act 1985 (c. 54, SIF 40:1), s. 10(6)(e)

Marginal Citations

M1 1979 c. 2.