Offences and penalties Offences and penalties
- 77Fraudulent evasion
- 78Misstatements
- 79Conduct involving evasions or misstatements
- 80Penalty for contravening relevant requirements
- 81Criminal proceedings
Notes on Part 2
Modifications
- C1
Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5