# Licensing Act 2003, Paragraph 9


An offence under either of the following provisions of the Customs and Excise Management Act 1979 (c. 2)—
(a) section 170 (disregarding subsection (1)(a)) (fraudulent evasion of duty etc.);
(b) section 170B (taking preparatory steps for evasion of duty).

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Source: https://www.legislation.gov.uk/ukpga/2003/17/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/licensing-act-2003/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.