Offences
I130Impersonation
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.
I2C3C6C1C831Obstruction
1
A person commits an offence if without reasonable excuse he obstructs—
a
an officer of Revenue and Customs,
b
a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
c
a person assisting 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 3 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.
I3C4C932Assault
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.
I4C2C7C5C1033Power of arrest
1
An authorised officer of Revenue and Customs may arrest a person without warrant if the officer reasonably suspects that the person—
a
has committed an offence under section 30, 31 or 32,
b
is committing an offence under any of those sections, or
c
is about to commit an offence under any of those sections.
2
In subsection (1) “authorised” means authorised by the Commissioners.
3
Authorisation for the purposes of this section may be specific or general.
4
In Scotland or Northern Ireland, a constable may arrest a person without warrant if the constable reasonably suspects that the person—
a
has committed an offence under this Act,
b
is committing an offence under this Act, or
c
is about to commit an offence under this Act.