- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
4.—(1) A person who commits an offence under regulation 3 is liable—
(a)on summary conviction to a fine not exceeding the statutory maximum(1) or to imprisonment for a term not exceeding three months or to both;
(b)on conviction on indictment to a fine or to imprisonment for a period not exceeding two years or both.
(2) In England and Wales a prosecution for an offence under regulation 3 may be instituted only—
(a)by the Director of Revenue and Customs Prosecutions, or
(b)with the consent of the Director of Public Prosecutions.
(3) In Northern Ireland a prosecution for an offence under regulation 3 may be instituted only—
(a)by the Commissioners for Her Majesty’s Revenue and Customs, or
(b)with the consent of the Director of Public Prosecutions for Northern Ireland.
The “statutory maximum” is defined in Schedule 1 to the Interpretation Act 1978 (c.30) as amended by paragraph 17 of Schedule 4 to the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c.40). It is currently £5,000.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: