Finance Act 2012

Offences U.K.

37 (1) A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or any other person) of any machine games duty. U.K.

(2) A person guilty of an offence under this paragraph is liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both;

(b) on summary conviction, to imprisonment for a term not exceeding [F1 12 months] [F1 the general limit in a magistrates’ court] or a fine not exceeding the maximum amount, or both.

(3) The maximum amount is the greater of—

(a) [F2 £20,000,] and

(b) three times the duty or other amount that is unpaid or the payment of which is sought to be avoided.

(4) In the application of this paragraph—

(a) in England and Wales, in relation to an offence committed before [F3 2 May 2022], or

(b) in Northern Ireland,

the reference in sub-paragraph (2)(b) to [F4 12 months] [F4 the general limit in a magistrates’ court] is to be read as a reference to 6 months.

(5) Section 27 of BGDA 1981 (offences by bodies corporate) has effect for the purposes of any offence under this paragraph as it has effect for the purposes of [F5 the offence] mentioned in that section.

Textual Amendments

F1 Words in Sch. 24 para. 37(2)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

F2 Sum in Sch. 24 para. 37(3)(a) substituted (E.W.) (12.3.2015) for words 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. 13 (with reg. 5(1))

F3 Words in Sch. 24 para. 37(4)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

F4 Words in Sch. 24 para. 37(4) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

F5 Words in Sch. 24 para. 37(5) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 31(3) (with Sch. 29)