(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.
(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.