Valid from 07/02/2005
This section has no associated Explanatory Notes
9E+WAn offence under either of the following provisions of the Customs and Excise Management Act 1979 (c. 2)—
(a)section 170 (disregarding subsection (1)(a)) (fraudulent evasion of duty etc.);
(b)section 170B (taking preparatory steps for evasion of duty).