HMDS4030 - Relevant Offences and Penalties - List of offences and penalties

Offences

A relevant offence for the purpose of paragraph 2.20 is an offence under any of the following provisions:

(a) the common law offence of cheating the public revenue,

(b) an offence under any of the following provisions —

sections 1(1) and 5(1) of the Firearms Act 1968;
section 1(1) of the Trade Descriptions Act 1968 (but only if the goods to which the false trade description was applied were, or included, dutiable alcoholic liquor);
sections 1(1), 8(1), 9(1), 10(1), 11(1), 15(1), 15A(1), 16(1), 17(1), 19(1), 20(1) and (2), 21(1), 22(1), and 24A(1) of the Theft Act 1968;
sections 4(2) and (3), 5(2) and (3), 8, and 20 of the Misuse of Drugs Act 1971;
sections 68(2), 100(3), 129(3), 136(1), 167(1), 168(1), 169(1), 170(1) and (2), and 170B of the Customs and Excise Management Act 1979;
section 17(1) of, and paragraphs 5(1) and 6(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979;
section 13(3) and (4) of the Hydrocarbon Oil Duties Act 1979;
sections 8G(4) and 8H(1) of the Tobacco Products Duty Act 1979;
except for sections 18 and 19, any section of the Forgery and Counterfeiting Act 1981;
section 19(2) of the Criminal Justice (International Co-operation) Act 1990;
section 72(1), (3), (8), (10), and (11) of the Value Added Tax Act 1994;
section 92(1), (2), and (3) of the Trade Marks Act 1994;
sections 327(1), 328(1), and 329(1) of the Proceeds of Crime Act 2002; and
section 144 of the Licensing Act 2003.

A relevant penalty is a penalty that has been assessed and notified in accordance with—

section 13(1) of the Finance Act 1994 for liability to a penalty under section 8 of that Act (penalty for evasion of excise duty), or
section 76(1) or 77(6) of the Value Added Tax Act 1994 for liability to a penalty under section 60 of that Act (VAT evasion: conduct involving dishonesty),

and that has not been withdrawn or quashed.