F2 Allowance for lost or spoiled instruments
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Amendments (Textual)
21 Penalty for frauds in relation to duties. C1
Any person who practises or is concerned in any fraudulent act, contrivance, or device, not specially provided for by law, with intent to defraud Her Majesty of any duty shall incur F1a penalty not exceeding £3,000.
S. 12A and crossheading immediately preceding it inserted (29.4.1996 with effect as mentioned in Sch. 39 Pt. III para. 10(4) of the amending Act) by 1996 c. 8, s. 201, Sch. 39 Pt. III para. 10(3)(4)