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Paragraph 15

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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).