# The Licensing (Relevant Offences) (Scotland) Regulations 2007, Paragraph 15


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/ssi/2007/513/schedule/paragraph/15 (the official version)
Page: https://openlegislation.uk/licensing-relevant-offences-scotland-regulations-2007/schedule/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.