Section 31 ObstructionI1C1C2C3C4
A person commits an offence if without reasonable excuse he obstructs—
an officer of Revenue and Customs,
a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
a person assisting an officer of Revenue and Customs.
A person guilty of an offence under this section shall be liable on summary conviction to—
imprisonment for a period not exceeding 51 weeks,
a fine not exceeding level 3 on the standard scale, or
both.
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
Modifications
- C1
S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(e), 58(1) (with s. 36(4))
- C2
S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(g), 58(1) (with s. 36(4))
- C3
S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(d), 58(1) (with s. 36(4))
- C4
S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(f), 58(1) (with s. 36(4))
Commencement
- I1
S. 31 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)