[F1 Allowance for lost or spoiled instruments] U.K.

Textual Amendments

F1 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)

21 Penalty for frauds in relation to duties. U.K.

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 [F2 a penalty not exceeding £3,000].

Textual Amendments

F2 Words in s. 21 substituted (27.7.1999 with effect in relation to penalties in respect of things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 114(1)(2), Sch. 17 Pt. I para. 2

Modifications etc. (not altering text)

C1 Ss. 18(4), 21 modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6