Section 30 ImpersonationI1

(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.

Annotations

Commencement

I1: S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)