200.Subsection (1) of the section provides for an offence of obstructing:
a officer of Revenue and Customs;
a person acting on behalf of either the Commissioners or an officer of Revenue and Customs; or
a person assisting an officer of Revenue and Customs.
201.The provision applies only when the officer or other person specified in subsection (1) is acting in accordance with his statutory duties. So obstruction of an officer when they are not exercising statutory duties – for example when they are not at work – would not be an offence under this provision. Furthermore, a person will not be guilty of an offence if they have a reasonable excuse for the obstructing behaviour. The type of activities that could constitute obstruction in the context of HMRC might include:
an action to impede a lawful search;
an action intended to prevent a lawful arrest;
an action intended to impede the seizure of smuggled goods that are liable to forfeiture; or
an action which prevents giving of evidence as to whether such goods are liable to forfeiture.
202.Subsection (2) provides for the penalty for committing the offence. A person may, upon conviction in England and Wales, be imprisoned for up to 51 weeks, or fined (up to £1,000), or both imprisoned and fined. This maximum penalty is, however, subject to the provisions at section 55(5). Where an offence is committed before section 281 of the Criminal Justice Act 2003 comes into force, the maximum sentence for the offence will be 1 month and / or a fine (the Criminal Justice Act provisions increase the maximum sentence for summary only offences, such as this, to 51 weeks).
203.Subsection (3) provides for a lower penalty of 6 months for offences committed in Northern Ireland and Scotland to accord with their arrangements for maximum summary penalties.