{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-170B",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-170B.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "section/170B",
  "kind": "section",
  "number": "170B",
  "heading": "Offence of taking preparatory steps for evasion of excise duty.",
  "text": "(1) If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—\n(a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and\n(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years or to both.\n(2) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 170B(1)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(22) (with reg. 5(1))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 170B(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 170B wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/170B",
    "retrieved_at": "2026-10-29T10:19:19.216576+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."
}