136 Offences in connection with claims for drawback, etc
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

136  Offences in connection with claims for drawback, etc

[(1)     If any person, with intent to defraud Her Majesty, obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, allowance, remission or repayment of, or any rebate from, any duty in respect of any goods which—

(a)     is not lawfully payable or allowable in respect thereof; or

(b)     is greater than the amount so payable or allowable,

he shall be guilty of an offence under this subsection.

(1A)     If any person, without such intent as is mentioned in subsection (1) above, does any of the things there mentioned, he shall be guilty of an offence under this subsection.

(2)     A

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