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Finance (No. 2) Act 2017

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53OffenceU.K.

(1)A person who—

(a)carries on [F1an imported goods] fulfilment business, and

(b)is not an approved person,

commits an offence.

(2)In proceedings for an offence under subsection (1) it is a defence to show that the person did not know, and had no reasonable grounds to suspect, that the person—

(a)was carrying on [F2an imported goods] fulfilment business, or

(b)was not an approved person.

(3)A person is taken to have shown the fact mentioned in subsection (2) if—

(a)sufficient evidence of that fact is adduced to raise an issue with respect to it, and

(b)the contrary is not proved beyond reasonable doubt.

(4)A person guilty of an offence under this section is liable on summary conviction—

(a)in England and Wales, to imprisonment for a term not exceeding [F3the general limit in a magistrates’ court], or a fine, or both;

(b)in Scotland, to imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum, or both;

(c)in Northern Ireland, to imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum, or both.

(5)A person guilty of an offence under this section is liable on conviction on indictment to—

(a)imprisonment for a period not exceeding 7 years,

(b)a fine, or

(c)both.

(6)In relation to an offence committed before [F42 May 2022] the reference in subsection (4)(a) to [F5the general limit in a magistrates’ court] is to be read as a reference to 6 months.

Textual Amendments

F1Words in s. 53(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 127 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F2Words in s. 53(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 127 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Modifications etc. (not altering text)

Commencement Information

I1Pt. 3: s. 53 in force at Royal Assent for specified purposes, see s. 59(1)(a)

I2S. 53 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)

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