Regulation 2(1)
1. An offence under section 24(5) (contraventions relating to the control of movement of goods by pipe-line etc).
Commencement Information
I1Sch. 1 para. 1 in force at 12.3.2015, see reg. 1(1)
2. An offence under section 50(2) (unshipping goods etc with intent to defraud).
Commencement Information
I2Sch. 1 para. 2 in force at 12.3.2015, see reg. 1(1)
3. An offence under section 50(3) (importing goods in contravention of prohibitions or restrictions etc).
Commencement Information
I3Sch. 1 para. 3 in force at 12.3.2015, see reg. 1(1)
4. An offence under section 53(8) (shipping of dutiable or restricted goods before delivery of entry outwards etc).
Commencement Information
I4Sch. 1 para. 4 in force at 12.3.2015, see reg. 1(1)
5. An offence under section 56(5) (contravention of duties where entry in respect of dutiable or restricted goods is cancelled).
Commencement Information
I5Sch. 1 para. 5 in force at 12.3.2015, see reg. 1(1)
6. An offence under section 57(6), so far as relating to a failure to comply with a requirement under section 57(4) (requirement that goods not be loaded into ship or aircraft without authority of proper officer).
Commencement Information
I6Sch. 1 para. 6 in force at 12.3.2015, see reg. 1(1)
7. An offence under section 58E(5), so far as relating to a failure to comply with a requirement under section 58E(4) (requirement to surrender authenticated Community customs document etc).
Commencement Information
I7Sch. 1 para. 7 in force at 12.3.2015, see reg. 1(1)
8. An offence under section 63(6) (taking goods on board a ship in circumstances mentioned in section 63(5), with fraudulent intent).
Commencement Information
I8Sch. 1 para. 8 in force at 12.3.2015, see reg. 1(1)
9. An offence under section 64(7) (loading goods on aircraft etc before application for clearance, with fraudulent intent).
Commencement Information
I9Sch. 1 para. 9 in force at 12.3.2015, see reg. 1(1)
10. An offence under section 66(2), so far as relating to a contravention of regulations under section 66(1)(b) (prescribing procedure to be followed etc by person conveying goods out of Northern Ireland by land).
Commencement Information
I10Sch. 1 para. 10 in force at 12.3.2015, see reg. 1(1)
11. An offence under section 68(2) (being knowingly concerned in the exportation or shipment of goods as stores, with intent to evade prohibitions or restrictions mentioned in section 68(1)).
Commencement Information
I11Sch. 1 para. 11 in force at 12.3.2015, see reg. 1(1)
12. An offence under section 68A(1) (being knowingly concerned in the fraudulent evasion of an agricultural levy on the export of goods).
Commencement Information
I12Sch. 1 para. 12 in force at 12.3.2015, see reg. 1(1)
13. An offence under section 100(1) (unauthorised opening of warehouses etc).
Commencement Information
I13Sch. 1 para. 13 in force at 12.3.2015, see reg. 1(1)
14. An offence under section 100(3) (taking warehoused goods etc with intent to defraud).
Commencement Information
I14Sch. 1 para. 14 in force at 12.3.2015, see reg. 1(1)
15. An offence under section 102(3) (failure to deliver up a licence where required to do so under section 102(2)), so far as relating to a gaming licence or an amusement machine licence.
Commencement Information
I15Sch. 1 para. 15 in force at 12.3.2015, see reg. 1(1)
16. An offence under section 129(3) (separating goods chargeable with duty from substances used to denature them, after the goods have gone into home use).
Commencement Information
I16Sch. 1 para. 16 in force at 12.3.2015, see reg. 1(1)
17. An offence under section 136(1) (obtaining a drawback, rebate etc from duty, with intent to defraud).
Commencement Information
I17Sch. 1 para. 17 in force at 12.3.2015, see reg. 1(1)
18. An offence under section 158(4) (offences in connection with provision of facilities).
Commencement Information
I18Sch. 1 para. 18 in force at 12.3.2015, see reg. 1(1)
19. An offence under section 159(6) (removal of goods before examination with intent to defraud).
Commencement Information
I19Sch. 1 para. 19 in force at 12.3.2015, see reg. 1(1)
20. An offence under section 167(1) (knowingly or recklessly making untrue statements etc).
Commencement Information
I20Sch. 1 para. 20 in force at 12.3.2015, see reg. 1(1)
21. An offence under section 168(1) (counterfeiting or falsifying documents etc).
Commencement Information
I21Sch. 1 para. 21 in force at 12.3.2015, see reg. 1(1)
22. An offence under section 170(1) (knowingly acquiring possession of chargeable goods etc with intent to defraud).
Commencement Information
I22Sch. 1 para. 22 in force at 12.3.2015, see reg. 1(1)
23. An offence under section 170(2) (being knowingly concerned in fraudulent evasion of duty etc).
Commencement Information
I23Sch. 1 para. 23 in force at 12.3.2015, see reg. 1(1)
24. An offence under section 170B(1) (taking preparatory steps for evasion of excise duty).
Commencement Information
I24Sch. 1 para. 24 in force at 12.3.2015, see reg. 1(1)
25. An offence under section 13(3C) (failure to comply with the requirement of an order under section 13 to notify the Commissioners of non-compliance with a condition of relief).
Commencement Information
I25Sch. 1 para. 25 in force at 12.3.2015, see reg. 1(1)
26. An offence under section 13C(2) (acquisition of goods for use in breach of condition of relief etc).
Commencement Information
I26Sch. 1 para. 26 in force at 12.3.2015, see reg. 1(1)
27. An offence under section 15(1) (making of false statement etc in connection with obtaining relief etc).
Commencement Information
I27Sch. 1 para. 27 in force at 12.3.2015, see reg. 1(1)
28. An offence under section 17(1) (offences in connection with removal of spirits from distillery etc).
Commencement Information
I28Sch. 1 para. 28 in force at 12.3.2015, see reg. 1(1)
29. An offence under section 25(1) (offences in connection with unlawful manufacture of spirits etc).
Commencement Information
I29Sch. 1 para. 29 in force at 12.3.2015, see reg. 1(1)
30. An offence under paragraph 5(1) of Schedule 2A (possession etc of unstamped retail containers containing alcoholic liquor to which Schedule 2A applies).
Commencement Information
I30Sch. 1 para. 30 in force at 12.3.2015, see reg. 1(1)
31. An offence under paragraph 6(1) of Schedule 2A (manager of premises suffering premises to be used for sale of alcoholic liquor in unstamped retail containers etc).
Commencement Information
I31Sch. 1 para. 31 in force at 12.3.2015, see reg. 1(1)
32. An offence under paragraph 7(3) of Schedule 2A (manager of premises suffering premises to be used in breach of order under paragraph 7(1)).
Commencement Information
I32Sch. 1 para. 32 in force at 12.3.2015, see reg. 1(1)
33. An offence under section 10(5) (using or acquiring duty-free oil etc in breach of restrictions).
Commencement Information
I33Sch. 1 para. 33 in force at 12.3.2015, see reg. 1(1)
34. An offence under section 10(6) (being liable for duty-free oil being taken into vehicle in breach of restrictions).
Commencement Information
I34Sch. 1 para. 34 in force at 12.3.2015, see reg. 1(1)
35. An offence under section 13(3) (using rebated heavy oil in breach of restrictions etc).
Commencement Information
I35Sch. 1 para. 35 in force at 12.3.2015, see reg. 1(1)
36. An offence under section 13(4) (being liable for rebated heavy oil being taken into road vehicle in breach of restrictions).
Commencement Information
I36Sch. 1 para. 36 in force at 12.3.2015, see reg. 1(1)
37. An offence under section 13AB(1)(c) (using kerosene in contravention of section 13AA(2), with intent).
Commencement Information
I37Sch. 1 para. 37 in force at 12.3.2015, see reg. 1(1)
38. An offence under section 13AB(2)(c) (being liable for kerosene being taken into engine in contravention of section 13AA(2), with intent).
Commencement Information
I38Sch. 1 para. 38 in force at 12.3.2015, see reg. 1(1)
39. An offence under section 13AB(5) (supplying kerosene etc, with intent).
Commencement Information
I39Sch. 1 para. 39 in force at 12.3.2015, see reg. 1(1)
40. An offence under section 14(6) (using or acquiring rebated light oil etc in breach of restrictions).
Commencement Information
I40Sch. 1 para. 40 in force at 12.3.2015, see reg. 1(1)
41. An offence under section 14(7) (being liable for rebated light oil being taken into vehicle etc in breach of restrictions).
Commencement Information
I41Sch. 1 para. 41 in force at 12.3.2015, see reg. 1(1)
42. An offence under section 14D(3) (misuse of rebated biodiesel or bioblend).
Commencement Information
I42Sch. 1 para. 42 in force at 12.3.2015, see reg. 1(1)
43. An offence under section 24A(6) (knowingly misusing marked oil).
Commencement Information
I43Sch. 1 para. 43 in force at 12.3.2015, see reg. 1(1)
44. An offence under section 26L(2) (being knowingly concerned etc in the fraudulent evasion of remote gaming duty).
Commencement Information
I44Sch. 1 para. 44 in force at 12.3.2015, see reg. 1(1)
45. An offence under paragraph 13(3) of Schedule 1 (making false statements etc in connection with general betting duty or pool betting duty etc).
Commencement Information
I45Sch. 1 para. 45 in force at 12.3.2015, see reg. 1(1)
46. An offence under paragraph 14(1) of Schedule 1 (carrying on a pool betting business without a permit).
Commencement Information
I46Sch. 1 para. 46 in force at 12.3.2015, see reg. 1(1)
47. An offence under paragraph 16(1) of Schedule 3 (being knowingly concerned etc in the fraudulent evasion of bingo duty).
Commencement Information
I47Sch. 1 para. 47 in force at 12.3.2015, see reg. 1(1)
48. An offence under paragraph 16(2) of Schedule 3 (being knowingly concerned in the promotion of bingo by unregistered promoter).
Commencement Information
I48Sch. 1 para. 48 in force at 12.3.2015, see reg. 1(1)
49. An offence under section 29(7) (breach of prohibition on promotion of lottery where person liable to lottery duty is not registered).
Commencement Information
I49Sch. 1 para. 49 in force at 12.3.2015, see reg. 1(1)
50. An offence under section 31(1) (being knowingly concerned in the fraudulent evasion of lottery duty etc).
Commencement Information
I50Sch. 1 para. 50 in force at 12.3.2015, see reg. 1(1)
51. An offence under section 31(3) (making false statements in connection with lottery duty).
Commencement Information
I51Sch. 1 para. 51 in force at 12.3.2015, see reg. 1(1)
52. An offence under section 41(1) (being knowingly concerned in the fraudulent evasion of air passenger duty etc).
Commencement Information
I52Sch. 1 para. 52 in force at 12.3.2015, see reg. 1(1)
53. An offence under section 41(3) (making a false statement etc in connection with air passenger duty).
Commencement Information
I53Sch. 1 para. 53 in force at 12.3.2015, see reg. 1(1)
54. An offence under paragraph 9(1) of Schedule 7 (being knowingly concerned etc in the fraudulent evasion of insurance premium tax).
Commencement Information
I54Sch. 1 para. 54 in force at 12.3.2015, see reg. 1(1)
55. An offence under paragraph 9(3) of Schedule 7 (producing false documents etc in connection with insurance premium tax, with intent).
Commencement Information
I55Sch. 1 para. 55 in force at 12.3.2015, see reg. 1(1)
56. An offence under paragraph 9(4) of Schedule 7 (making false statements in furnishing information in connection with insurance premium tax).
Commencement Information
I56Sch. 1 para. 56 in force at 12.3.2015, see reg. 1(1)
57. An offence under paragraph 9(5) of Schedule 7 (conduct which must have involved commission of one or more offences under paragraph 9(1) to (4)).
Commencement Information
I57Sch. 1 para. 57 in force at 12.3.2015, see reg. 1(1)
58. An offence under paragraph 9(6) of Schedule 7 (entering into taxable insurance contract etc with reason to believe insurance premium tax will be evaded).
Commencement Information
I58Sch. 1 para. 58 in force at 12.3.2015, see reg. 1(1)
59. An offence under paragraph 9(7) of Schedule 7 (entering into taxable insurance contract without giving required security).
Commencement Information
I59Sch. 1 para. 59 in force at 12.3.2015, see reg. 1(1)
60. An offence under section 72(1) (being knowingly concerned in the fraudulent evasion of VAT etc).
Commencement Information
I60Sch. 1 para. 60 in force at 12.3.2015, see reg. 1(1)
61. An offence under section 72(3) (offences in connection with false documents or statements etc).
Commencement Information
I61Sch. 1 para. 61 in force at 12.3.2015, see reg. 1(1)
62. An offence under section 72(8) (conduct which must have involved commission of one or more offences under section 72(1) or (3)).
Commencement Information
I62Sch. 1 para. 62 in force at 12.3.2015, see reg. 1(1)
63. An offence under section 72(10) (acquiring possession etc of goods etc, having reason to believe that VAT has been or will be evaded).
Commencement Information
I63Sch. 1 para. 63 in force at 12.3.2015, see reg. 1(1)
64. An offence under section 72(11) (supplying goods or services in contravention of paragraph 4(2) of Schedule 11).
Commencement Information
I64Sch. 1 para. 64 in force at 12.3.2015, see reg. 1(1)
65. An offence under paragraph 15(1) of Schedule 5 (being knowingly concerned in the fraudulent evasion of landfill tax).
Commencement Information
I65Sch. 1 para. 65 in force at 12.3.2015, see reg. 1(1)
66. An offence under paragraph 15(3) of Schedule 5 (producing false documents etc in connection with fraudulent evasion of landfill tax).
Commencement Information
I66Sch. 1 para. 66 in force at 12.3.2015, see reg. 1(1)
67. An offence under paragraph 15(4) of Schedule 5 (making false statements in furnishing information in connection with landfill tax).
Commencement Information
I67Sch. 1 para. 67 in force at 12.3.2015, see reg. 1(1)
68. An offence under paragraph 15(5) of Schedule 5 (conduct which must have involved commission of one or more offences under paragraph 15(1) to (4)).
Commencement Information
I68Sch. 1 para. 68 in force at 12.3.2015, see reg. 1(1)
69. An offence under paragraph 15(6) of Schedule 5 (entering into taxable landfill contract etc, having reason to believe that landfill tax has been or will be evaded).
Commencement Information
I69Sch. 1 para. 69 in force at 12.3.2015, see reg. 1(1)
70. An offence under paragraph 15(7) of Schedule 5 (carrying out taxable activities without giving required security).
Commencement Information
I70Sch. 1 para. 70 in force at 12.3.2015, see reg. 1(1)
71. An offence under paragraph 12(2) of Schedule 1 (offences relating to false documents or statements etc in connection with gaming duty).
Commencement Information
I71Sch. 1 para. 71 in force at 12.3.2015, see reg. 1(1)
72. An offence under paragraph 92(1) of Schedule 6 (being knowingly concerned in the fraudulent evasion of climate change levy etc).
Commencement Information
I72Sch. 1 para. 72 in force at 12.3.2015, see reg. 1(1)
73. An offence under paragraph 93(1) of Schedule 6 (producing false documents etc in connection with fraudulent evasion of climate change levy).
Commencement Information
I73Sch. 1 para. 73 in force at 12.3.2015, see reg. 1(1)
74. An offence under paragraph 93(2) of Schedule 6 (making false statements in providing information in connection with climate change levy).
Commencement Information
I74Sch. 1 para. 74 in force at 12.3.2015, see reg. 1(1)
75. An offence under paragraph 94(1) of Schedule 6 (conduct which must have involved commission of one or more offences under paragraph 92 or 93).
Commencement Information
I75Sch. 1 para. 75 in force at 12.3.2015, see reg. 1(1)
76. An offence under paragraph 95(1) of Schedule 6 (offences relating to acts preparatory to evasion of climate change levy).
Commencement Information
I76Sch. 1 para. 76 in force at 12.3.2015, see reg. 1(1)
77. An offence under paragraph 139(3) of Schedule 6 (making a taxable supply in breach of a requirement to give security).
Commencement Information
I77Sch. 1 para. 77 in force at 12.3.2015, see reg. 1(1)
78. An offence under paragraph 139(4) of Schedule 6 (making arrangements to make a taxable supply in breach of requirement to give security).
Commencement Information
I78Sch. 1 para. 78 in force at 12.3.2015, see reg. 1(1)
79. An offence under section 26(3) (being responsible for the commercial exploitation of an aggregates levy, having failed to give required security).
Commencement Information
I79Sch. 1 para. 79 in force at 12.3.2015, see reg. 1(1)
80. An offence under paragraph 1(1) of Schedule 6 (being knowingly concerned in the fraudulent evasion of aggregates levy etc).
Commencement Information
I80Sch. 1 para. 80 in force at 12.3.2015, see reg. 1(1)
81. An offence under paragraph 2(1) of Schedule 6 (producing false documents etc in connection with fraudulent evasion of aggregates levy).
Commencement Information
I81Sch. 1 para. 81 in force at 12.3.2015, see reg. 1(1)
82. An offence under paragraph 2(2) of Schedule 6 (making false statements in providing information in connection with aggregates levy).
Commencement Information
I82Sch. 1 para. 82 in force at 12.3.2015, see reg. 1(1)
83. An offence under paragraph 3(1) of Schedule 6 (conduct which must have involved commission of one or more offences under paragraph 1 or 2).
Commencement Information
I83Sch. 1 para. 83 in force at 12.3.2015, see reg. 1(1)
84. An offence under paragraph 4(1) of Schedule 6 (offences relating to acts preparatory to evasion of aggregates levy).
Commencement Information
I84Sch. 1 para. 84 in force at 12.3.2015, see reg. 1(1)
85. An offence under paragraph 37(1) of Schedule 24 (being knowingly concerned in the fraudulent evasion of machine games duty etc).
Commencement Information
I85Sch. 1 para. 85 in force at 12.3.2015, see reg. 1(1)