PART I F2ADMINISTRATION

Annotations:
Amendments (Textual)

6Bribery and collusion.

F31

If any authorised officer—

a

directly or indirectly asks for or takes in connection with any of his duties as such officer any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or

b

enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Ministry is or may be defrauded or which is otherwise unlawful, being an act or thing relating to any transferred excise duty;

he shall be guilty of an offence.

2

If any person—

a

directly or indirectly offers or gives to any authorised officer any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward; or

b

proposes or enters into any agreement with any authorised officer;

in order to induce that officer to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Ministry is or may be defrauded or which is otherwise unlawful, being an act or thing relating to any transferred excise duty, or otherwise to take any course contrary to his duty as such authorised officer, that person shall be guilty of an offence.

3

Any person committing an offence under this section shall be liable on summary conviction to a fine not exceeding £500.