Offences

Impersonation
30
1
A person commits an offence if he pretends to be a Commissioner or an officer of Revenue and Customs with a view to obtaining—
a
admission to premises,
b
information, or
c
any other benefit.
2
A person guilty of an offence under this section shall be liable on summary conviction to—
a
imprisonment for a period not exceeding 51 weeks,
b
a fine not exceeding level 5 on the standard scale, or
c
both.
3
In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)