(1)A person commits an offence if the person intentionally obstructs an officer of Revenue and Customs who is acting under section 36.
(2)A person guilty of an offence under subsection (1) is liable—
(a)on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, to a fine or to both;
(b)on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding 6 months, to a fine not exceeding level 5 on the standard scale or to both.
(3)In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003, the reference in subsection (2)(a) to 51 weeks is to be read as a reference to 6 months.