PART IX MISCELLANEOUS AND GENERALAgent to produce authority.67 Where any person requests an authorised officer to transact with him on behalf of any third party any business in connection with any transferred excise duty, the authorised officer may refuse to transact that business with him unless written authority from the third party is produced in such form as the Ministry may direct.Power to pay rewards.68 The Ministry may pay rewards in respect of any service which appears to it to merit reward rendered to it by any person in relation to any transferred excise duty.Untrue declarations, etc.691If any person—amakes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Ministry or to any authorised officer, any declaration, notice, certificate or other document whatsoever; orbmakes any statement in answer to any question put to him by an authorised officer which he is required by or under any enactment to answer;being a document or statement produced or made by him or on his behalf for any purpose of any transferred excise duty, which is untrue in any material particular, he shall be guilty of an offence.2Where, by reason of any such document or statement as is mentioned in subsection (1), the full amount of any duty payable is not paid or any overpayment is made in respect of any allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be a civil debt which is recoverable summarily by the Ministry.3Without prejudice to subsection (2), where any person who commits an offence under this section does so either knowingly or recklessly, he shall be guilty of an offence and shall be liable—aon summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceeding level 5 on the standard scale, or to both;bon conviction on indictment, to imprisonment for a term not exceeding two years or to an unlimited fine, or to both.4Without prejudice to subsection (2), where any person commits an offence under this section in such circumstances that he is not liable under subsection (3), he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.Counterfeiting documents, etc.70If any person—acounterfeits or falsifies any document which is required by or under this Act or which is used in the transaction of any business relating to any transferred excise duty; orbknowingly accepts, receives or uses any such document so counterfeited or falsified; orcalters any such document after it is officially issued; ordcounterfeits any seal, signature, initials or other mark of, or used by, any authorised officer for the verification of such a document or for any other purpose relating to any transferred excise duty;he shall be guilty of an offence and shall be liable—aon summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceeding level 5 on the standard scale, or to both;bon conviction on indictment, to imprisonment for a term not exceeding two years or to an unlimited fine, or to both.Provisions as to stamps.711A person shall not—amake, knowingly utter, deal in or sell any facsimile, imitation or representation, whether on paper or otherwise, of any stamp used for denoting any transferred excise duty (in this section referred to as a “fictitious stamp”
) or knowingly use for any purpose of any transferred excise duty any fictitious stamp; orbhave in his possession, unless he shows a lawful excuse, and fictitious stamp; orcmake or, unless he shows a lawful excuse, have in his possession any die, plate, instrument or materials for making any fictitious stamp.2If any person acts in contravention of any of the provisions of subsection (1), he shall be guilty of an offence and shall be liable on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding £100, or to both.3Any stamp, die, plate, instrument or materials found in the possession of any person in contravention of subsection (1) may be seized by any authorised officer and shall be forfeited to the Ministry.4The provisions (including the penal provisions) of the Stamp Duties Management Act 1891 shall apply to the stamps used for denoting any transferred excise duty.Regulations.721The Ministry may make regulations providing for any matter in regard to which regulations may be made under this Act and generally for the purposes of carrying this Act into effect.2. . . . . . all regulations under this Act shall be subject to negative resolution.Exclusion of 1979 c.273None of the provisions of [ the Customs and Excise Management Act 1979] shall apply to any transferred excise duty.Interpretation.74 In this Act—“authorised officer” includes—any officer of the Ministry and any member of the Royal Ulster Constabulary engaged in carrying out any function relating to any transferred excise duty; orany other person appointed or authorised by the Ministry to discharge any such function;Definition rep. by 1985 NI 11“the Ministry” has the meaning assigned to it by section 1(1);“trade” includes “business”;“transferred excise duties” and “transferred excise licences” have the meanings assigned to them by section 1(2).S.75, with Schedule 4, effects amendments
Repeals and savings.76Subs.(1), with Schedule 5, effects repeals2Notwithstanding the repeal by this Act of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1953 athe provisions of the Game Act 1831 extended by section 13 of the Game Licences Act 1860 shall continue to apply in Northern Ireland as they did before the passing of this Act; andbthe amendments made to the Game Preservation Act (Northern Ireland) 1928 by entry 3 in Schedule 3 to the said Act of 1953 shall continue to have effect.Short title and commencement.77This Act may be cited as the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 … Commencement …