- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(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.
(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.
(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.
(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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: