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Customs and Excise criminal proceedings

CEMA 1979, ss 145–155 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to plastic packaging tax as they apply in relation to offences under the Customs and Excise Acts¹.

Offence—fraudulent evasion of plastic packaging tax

An offence is committed if a person is knowingly concerned in, or in taking of steps with a view to, the fraudulent evasion (by that person or any other person) of plastic packaging tax².

This includes circumstances where a tax credit and/or repayment of plastic packaging tax is obtained when there is no entitlement to it³.

A person guilty of an offence of fraudulent evasion is liable⁴:

1. Ìý

   •ÌýÌýÌýÌý on a summary conviction, to

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý a prison term of no more than 12 months (six months in Northern Ireland), or

   2. Ìý

      –ÌýÌýÌýÌý a fine not exceeding £20,000 (in Scotland