{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-30",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-30.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Impersonation",
  "text": "(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—\n(a) admission to premises,\n(b) information, or\n(c) any other benefit.\n(2) A person guilty of an offence under this section shall be liable on summary conviction to—\n(a) imprisonment for a period not exceeding 51 weeks,\n(b) a fine not exceeding level 5 on the standard scale, or\n(c) both.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/30",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}