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Finance Act 1994

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This is the original version (as it was originally enacted).

Administration and enforcement

40Administration and enforcement

(1)Air passenger duty shall be a duty of excise and, accordingly, shall be under the care and management of the Commissioners.

(2)Schedule 6 to this Act (administration and enforcement) shall have effect.

41Offences

(1)A person who is knowingly concerned—

(a)in the fraudulent evasion (by him or another person) of duty, or

(b)in taking steps with a view to such fraudulent evasion,

is guilty of an offence.

(2)A person guilty of an offence under subsection (1) above is liable—

(a)on summary conviction, to a penalty of—

(i)the statutory maximum, or

(ii)if greater, treble the amount of the duty evaded or sought to be evaded,

or to imprisonment for a term not exceeding six months, or to both, or

(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both.

(3)A person who in connection with duty—

(a)makes a statement that he knows to be false in a material particular or recklessly makes a statement that is false in a material particular, or

(b)with intent to deceive, produces or makes use of a book, account, return or other document that is false in a material particular,

is guilty of an offence.

(4)A person guilty of an offence under subsection (3) above is liable—

(a)on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both, or

(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years, or to both.

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