# Commissioners for Revenue and Customs Act 2005, Section 31: Obstruction


(1) A person commits an offence if without reasonable excuse he obstructs—
(a) an officer of Revenue and Customs,
(b) a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
(c) a person assisting an officer of Revenue and Customs.
(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 3 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.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/section/31 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.