{
  "url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-70",
  "json_url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-70.json",
  "legislation": "apni/1972/11",
  "legislation_title": "Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (repealed)",
  "legislation_url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed",
  "path": "section/70",
  "kind": "section",
  "number": "70",
  "heading": "Counterfeiting documents, etc.",
  "text": "If any person—\n(a) counterfeits or falsifies any document which is required by or under this Act or which is used in the transaction of any business relating to any transferred excise duty; or\n(b) knowingly accepts, receives or uses any such document so counterfeited or falsified; or\n(c) alters any such document after it is officially issued; or\n(d) counterfeits any seal, signature, initials or other mark of, or used by, any authorised officer for the verification of such a document or for any other purpose relating to any transferred excise duty;\nhe shall be guilty of an offence and shall be liable—\n(a) on summary conviction, to imprisonment for a term not exceeding one year or to a fine not exceeding level 5 on the standard scale, or to both;\n(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to an unlimited fine, or to both.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1984 NI 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1972/11/section/70",
    "retrieved_at": "2026-10-29T21:29:07.942531+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}