{
  "url": "https://openlegislation.uk/finance-act-2024/section-32",
  "json_url": "https://openlegislation.uk/finance-act-2024/section-32.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "section/32",
  "kind": "section",
  "number": "32",
  "heading": "Increase in maximum terms of imprisonment for tax offences",
  "text": "(1) In the specified provisions of the following enactments, for “seven” (or “7”) substitute “14”—\nTMA 1970\nSection 106A(2)(b) (fraudulent evasion of income tax)\nCustoms and Excise Duties (General Reliefs) Act 1979\nSection 13C(4)(b) (relieved goods used, etc, in breach of condition)\nCEMA 1979\nSection 50(4)(b) (improper importation of goods)\nSection 53(9)(b) (shipping etc dutiable or restricted goods with fraudulent intent)\nSection 63(6)(b) (goods taken on board a ship etc with fraudulent intent)\nSection 68(3)(b) (exportation of prohibited or restricted goods with intent to evade prohibition or restriction)\nSection 68A(2)(b) (fraudulent evasion of agricultural levy)\nSection 100(4)(b) (taking etc of warehoused goods with intent to defraud)\nSection 136(2)(b) (claims for drawback etc with intent to defraud)\nSection 159(7)(b) (removing examinable goods with intent to defraud)\nSection 170(3)(b) (fraudulent evasion of duty, etc)\nSection 170B(1)(b) (taking preparatory steps for evasion of excise duty)\nHODA 1979\nSection 10(7)(b) (contravening restrictions on use of duty-free oil)\nSection 13(5)(b) (contravening restrictions on use of heavy oil)\nSection 13AB(7)(b) (contravening restrictions on use of rebated kerosene)\nSection 14(8)(b) (contravening restrictions on use of light oil)\nSection 14D(5)(b) (contravening restrictions on use of rebated biodiesel or bioblend)\nSection 14F(3)(b) (contravening restrictions on use of restricted fuel) (as substituted by paragraph 9 of Schedule 11 to FA 2020)\nSection 20AAC(4)(d) (contravening restrictions on use of aqua methanol)\nSection 24A(6)(b) (contravening restrictions on use of marked oil)\n. . .\n. . .\nFA 1993\nSection 31(2)(b) (fraudulent evasion etc of lottery duty)\nVATA 1994\nSection 72(1)(b), (3)(ii) and (8)(b) (fraudulent evasion etc of VAT)\nFA 1994\nSection 41(2)(b) (fraudulent evasion etc of duty)\nParagraph 10(1)(b), (3)(b) and (5)(b) of Schedule 7 (fraudulent evasion etc of insurance premium tax)\nFA 1996\nParagraph 16(1)(b), (3)(b) and (5)(b) of Schedule 5 (fraudulent evasion etc of landfill tax)\nFA 1997\nParagraph 12(3)(b)(ii) of Schedule 1 (fraudulent evasion etc of gaming duty)\nFA 2000\nParagraphs 92(3)(b), 93(3)(b) and 94(3)(b) of Schedule 6 (fraudulent evasion etc of climate change levy)\nFA 2001\nParagraphs 1(3)(b), 2(3)(b) and 3(3)(b) of Schedule 6 (fraudulent evasion etc of aggregates levy)\nFA 2003\nSection 95(2)(b) (fraudulent evasion of stamp duty land tax)\nFA 2012\nParagraph 37(2)(a) of Schedule 24 (fraudulent evasion of machine games duty)\nFA 2014\nSection 174(3)(a) (fraudulent evasion of general betting duty, pool betting duty and remote gaming duty)\nFA 2017\nSection 50(3)(d)(i) (fraudulent evasion of soft drinks levy)\nFA 2021\nSection 77(3)(d)(i) (fraudulent evasion of plastic packaging tax)\nSection 78(3)(d)(i) (false statements in connection with plastic packaging tax)\nSection 79(3)(d)(i) (plastic packaging tax: conduct involving evasions or false statements)\n(2) Subsections (3) to (5) make amendments to CEMA 1979 which are consequential on amendments to that Act made by subsection (1).\n(3) In section 50—\n(a) in subsection (4) for “, (5AA), (5B) or (5C)” substitute “or (5B)”,\n(b) in subsection (5A) for “7” (in the closing words) substitute “14”,\n(c) omit subsection (5AA),\n(d) in subsection (5B)(b) for “7” substitute “14”, and\n(e) omit subsection (5C).\n(4) In section 68—\n(a) in subsection (3) for “, (4A), (4AA) or (4B)” substitute “or (4A)”,\n(b) in subsection (4A) for “7” (in the closing words) substitute “14”,\n(c) omit subsection (4AA), and\n(d) omit subsection (4B).\n(5) In section 170—\n(a) in subsection (3) for “, (4AA), (4B) or (4C)” substitute “or (4B)”,\n(b) in subsection (4A) for “7” (in the closing words) substitute “14”,\n(c) omit subsection (4AA),\n(d) in subsection (4B)(b) for “7” substitute “14”, and\n(e) omit subsection (4C).\n(6) Subject to subsection (7), the amendments made by this section have effect in relation to offences committed on or after the day on which this Act is passed.\n(7) The amendment made to section 14F of HODA 1979 so far as applying to a part of the United Kingdom other than Northern Ireland—\n(a) comes into force at the same time as paragraph 9 of Schedule 11 to FA 2020 (which inserts a new section 14F into HODA 1979) comes into force in its application to that part of the United Kingdom, and\n(b) has effect in relation to offences committed on or after the day on which it comes into force.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 32(1) Table omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 20 (with Sch. 13 para. 21)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/section/32",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}