UK Offence Report

Valuation of assets: power to inspect

paragraph 111(2) of SCHEDULE of The Stamp Duty Reserve Tax Regulations 1986

This offence was read from the text as made, and no revised version was available, so a later revocation could not be ruled out. Check the current text at legislation.gov.uk.

What the provision says

2 If any person wilfully delays or obstructs an officer of the Board acting in pursuance of this section he shall be liable on summary conviction to

a fine not exceeding level

1 on the standard scale as defined in section

75 of the Criminal Justice Act 1982.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
obstructing an official exercising a power
Fault element
Requires proof of a state of mind
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove both that the conduct happened and that it was done with the state of mind the provision names (wilfully).

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: mens rea word in the offence-creating words: wilfully.

What would breach paragraph 111(2) of SCHEDULE?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. Refusing to let an inspector onto premises they are entitled to enter under the Stamp Duty Reserve Tax Regulations 1986.
  2. Sending an official away, or telling staff to say nothing, where the power being exercised does not depend on anyone's consent.
  3. Physically blocking an examination, or removing something an officer has said they intend to inspect.

Penalty

Mode of trial
Summary only — tried in a magistrates’ court
Maximum fine
£50
Standard scale
Level 1
Maximum prison (summary)
Not determined

this is the level 1 value when the instrument came into force (1986-10-27); the standard scale is keyed to the date the offence was committed, and for conduct today the same words mean £200.

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Status not determined
Made
2 October 1986
In force from
27 October 1986
Extent
Not stated

How this was established: read from the text as made; no revised version available, so later revocation could not be ruled out.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

These Regulations provide for the management of stamp duty reserve tax imposed by Part IV of the Finance Act 1986. Regulation 1 gives the title and commencement date and Regulation 2defines terms used. Regulation 3 provides the date by which tax must be paid. Regulation 4 provides for the giving of notice of charge to the Inland Revenue and for the payment of tax. Regulation 5 enables the Inland Revenue to obtain information. Regulation 6 enables the Inland Revenue to determine matters specified in a notice of determination. Regulation 7 enables certain persons to claim to be relieved of liability to pay tax. Regulations 8–10 provide for the giving of notices of appeal and late appeals. Regulation 11 provides that interest shall be paid on overpaid tax that is repaid. Regulation 12 provides for the recovery of tax and Regulation 13 makes provision in respect of underpayments of tax. Regulation 14 provides for the repayment of tax overpaid together with any interest paid on such tax. Regulation 15 provides that certain records shall be made available for inspection by the Inland Revenue. Regulation 16 provides that certain certificates shall be admissible in evidence. Regulation 17 provides that tax liability shall remain unaltered notwithstanding a subsequent legal decision or changed view of the law. Regulation 18 provides for the recovery of over repayments of tax and overpayments of interest. Regulation 19 provides for the service of documents. Regulation 20 applies the provisions of Taxes Management Act 1970 specified in the first column of the Table in Part I of the Schedule to the Regulations, with the modifications specified in the second column of that Table. Those provisions, as modified where appropriate, are set out in Part II of the Schedule. Regulation 21 disapplies certain provisions of the Inland Revenue Regulation Act 1890.

Read the full note and every offence in this instrument

Other offences in the same instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.72.

Basis
the provision states liability on summary conviction; the provision states a penalty in older drafting
Confidence
0.72 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source