Tax, customs and excise

48 criminal offences created by 19 statutory instruments.

This subject is one this project added. The catalogue it extends drew its subjects from where strict liability is discussed — road traffic, food, health and safety — while the offences secondary legislation actually creates cluster elsewhere. Forcing them into “miscellaneous” would have hidden that.

The instruments that create most of them

• The Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) Regulations… 7 offences
• The Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) Regulations… 7 offences
• The Stamp Duty Reserve Tax (Amendment) Regulations 1997 4 offences
• The Lloyd’s Underwriters (Schedule 19A to the Income and Corporation Taxes Act 1988)… 4 offences
• The Stamp Duty Reserve Tax Regulations 1986 4 offences
• The Income Tax (Employments) (Amendment) Regulations 2003 3 offences
• The Lloyd’s Underwriters (Tax) Regulations 2005 2 offences
• Education (Student Loans) (Repayment) Regulations 2000 2 offences
• The Income Tax (Interest Relief) (Amendment) Regulations 1995 2 offences
• The Stamp Duty Reserve Tax (Amendment) Regulations 1993 2 offences
• The Statistics of Trade (Customs and Excise) Regulations 1992 2 offences
• The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 2 offences
• The Landfill Tax (Amendment) (No. 2) Regulations 2015 1 offence
• The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006 1 offence
• The Criminal Defence Service (General) (No. 2) Regulations 2001 1 offence
• The Waste Management (Miscellaneous Provisions) Regulations 1997 1 offence
• The Landfill Tax Regulations 1996 1 offence
• The Scottish Landfill Tax (Administration) Regulations 2015 1 offence
• The Ports (Levy on Disposals of Land, etc.) Order (Northern Ireland) 1997 1 offence

Offences

• Information relating to qualifying fines regulation 16ZA(2) · Status not determined · Strict liability
• Changes in particulars regulation 4(5) · Status not determined · Strict liability
• Refunds of foreign tax regulation 10(8) · Status not determined · Strict liability
• Returns by managing agent regulation 4(7) · Status not determined · Mixed — some elements strict, some not
• Apportionments of syndicate’s profit or loss regulation 9(2) · Status not determined · Strict liability
• Penalties regulation 46ZG · Status not determined · Strict liability
• Penalties regulation 46ZG(1) · Status not determined · Strict liability
• Penalties 46ZG 1 Subject to paragraph (2), where a specified person or another person on his behalf fails to deliver… regulation 8 · Status not determined · Strict liability
• Advice and assistance—financial eligibility regulation 5(2) · Status not determined · Strict liability
• Returns by employers regulation 42(8) · Revoked · Mixed — some elements strict, some not
• Penalties regulation 51(1) · Revoked · Mixed — some elements strict, some not
• Returns by employers regulation 42(8) · Status not determined · Mixed — some elements strict, some not
• Penalties regulation 51(1) · Status not determined · Mixed — some elements strict, some not
• Where— a a person makes a declaration with a view to securing possession of a vehicle purported to have been delivered… regulation 13(1) · Status not determined · Strict liability
• Where a person who, in connection with— a obtaining a voucher under regulation 15, or b obtaining a refund of any sum… regulation 16(1) · Status not determined · Strict liability
• A person is guilty of an offence if he forges, fraudulently alters, fraudulently uses or fraudulently lends a voucher… regulation 16(2) · Status not determined · Requires proof of a state of mind
• Removal of or interference with immobilisation notice or device regulation 7(2) · Status not determined · Strict liability
• Removal of or interference with immobilisation notice or device regulation 7(3) · Status not determined · Strict liability
• Where these Regulations would apply in relation to a vehicle but for the provisions of regulation 4(1) and (2)(a) and… regulation 8(1) · Status not determined · Strict liability
• Where— a a person makes a declaration with a view to securing the release of a vehicle from an immobilisation device… regulation 8(2) · Status not determined · Strict liability
• For the words “to (4)” substitute “and (3)”; and for the words from “if” to the end substitute “if the failure by the… regulation 11(4) · Status not determined · Strict liability
• The taxpayer shall be liable to a penalty which shall be £100 regulation 12(3) · Status not determined · Strict liability
• Without prejudice to any penalties under subsections (2) and (3) above, if the failure by the taxpayer to give the… regulation 12(3) · Status not determined · Strict liability
• For subsection (1) of section 95 (as modified) there shall be substituted the following subsection— 1 Where a person… regulation 12(4) · Status not determined · Mixed — some elements strict, some not
• An offence shall be a relevant offence for the purposes of section 74(3)(a) of the Environmental Protection Act 1990… regulation 2 · Status not determined · Strict liability
• Penalties article 41(2) · Status not determined · Mixed — some elements strict, some not
• Changes in particulars regulation 5(5) · Status not determined · Strict liability
• Where— a a person makes a declaration with a view to securing possession of a vehicle purported to have been delivered… regulation 14(1) · Revoked · Strict liability
• Where a person who, in connection with— a obtaining a voucher under regulation 16, or b obtaining a refund of any sum… regulation 17(1) · Revoked · Strict liability
• A person is guilty of an offence if he forges, fraudulently alters, fraudulently uses or fraudulently lends a voucher… regulation 17(2) · Revoked · Requires proof of a state of mind
• Removal of or interference with immobilisation notice regulation 8(2) · Revoked · Strict liability
• Removal of or interference with immobilisation notice regulation 8(3) · Revoked · Strict liability
• Where these Regulations would apply in relation to a vehicle but for the provisions of regulation 7(1) and (2)(a) and… regulation 9(1) · Revoked · Strict liability
• Where— a a person makes a declaration with a view to securing the release of a vehicle from an immobilisation device… regulation 9(2) · Revoked · Strict liability
• If in a case to which paragraph (1) applies, the borrower fraudulently or negligently makes any false statement or… regulation 4 · Status not determined · Mixed — some elements strict, some not
• If in a case to which paragraph (1) applies, the borrower is required to give notice under subsection (1) of section… regulation 4 · Status not determined · Mixed — some elements strict, some not
• For subsections (2) and (5) of section 93 (as modified) there shall be substituted— 2 If a failure by a person to give… regulation 8(10) · Status not determined · Strict liability
• Assessing in giving incorrect notice etc regulation 99 · Status not determined · Strict liability
• If any person required to furnish a supplementary declaration in accordance with the Intrastat system fails to do so… regulation 6(1) · Status not determined · Strict liability
• If, following a request made by the Commissioners in accordance with Article 9(2) of the Principal Regulation, any… regulation 6(5) · Status not determined · Strict liability
• Returns by managing agent regulation 2(3) · Revoked · Strict liability
• Returns by managing agent regulation 2(4) · Revoked · Mixed — some elements strict, some not
• Returns by members' agent regulation 2B(4) · Revoked · Strict liability
• Returns by members' agent regulation 2B(5) · Revoked · Mixed — some elements strict, some not
• Valuation of assets: power to inspect paragraph 111(2) of SCHEDULE · Status not determined · Requires proof of a state of mind
• Incorrect notice, etc. for stamp duty reserve tax paragraph 95(1) of SCHEDULE · Status not determined · Mixed — some elements strict, some not
• Special returns, etc paragraph 98(2) of SCHEDULE · Status not determined · Mixed — some elements strict, some not
• Assisting in giving incorrect notice, etc paragraph 99 of SCHEDULE · Status not determined · Strict liability