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Change 1
As published
Schedule 18 Offences relating to CBAM
Section 152
Part 1 Fraudulent evasion
1 (1) A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or another person) of CBAM.
(2) The reference in sub-paragraph (1) to the evasion of CBAM includes a reference to obtaining—
(a) relief relating to CBAM, or
(b) a repayment of CBAM,
in circumstances where there is no entitlement to it.
(3) A person guilty of an offence under this paragraph is liable—
(a) on summary conviction in England and Wales—
(i) to imprisonment for a term not exceeding the general limit in a magistrates’ court,
(ii) to a fine not exceeding £20,000 or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or
(iii) to both;
(b) on summary conviction in Scotland—
(i) to imprisonment for a term not exceeding 12 months,
(ii) to a fine not exceeding the statutory maximum or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or
(iii) to both;
(c) on summary conviction in Northern Ireland—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding the statutory maximum or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or
(iii) to both;
(d) on conviction on indictment—
(i) to imprisonment for a term not exceeding 14 years,
(ii) to a fine, or
(iii) to both.
(4) In sub-paragraph (3), the references to the amounts of CBAM that were, or were intended to be, evaded include—
(a) the amounts of any relief relating to CBAM, and
(b) the amounts of any repayment of CBAM,
which were, or were intended to be, obtained in circumstances when there was no entitlement to them.
(5) In determining for the purposes of sub-paragraph (3) the amounts of CBAM that were, or were intended to be, evaded, no account is to be taken of the extent to which any liability to tax of a person would be, or would have been, reduced by the amount of any relief relating to CBAM or repayment of CBAM to which the person was, or would have been, entitled.
Part 2 Misstatement
2 (1) A person commits an offence if, for purposes connected with CBAM, the person—
(a) produces or provides, causes to be produced or provided, or otherwise makes use of any document which is false in a material particular, and
(b) does so intending to deceive any person or to secure that a machine will respond to the document as if it were a true document.
(2) A person commits an offence if, in providing any information under any provision made by or under this Part of this Act, the person—
(a) makes a statement which the person knows to be false in a material particular, or
(b) recklessly makes a statement which is false in a material particular.
(3) A person guilty of an offence under this paragraph is liable—
(a) on summary conviction in England and Wales—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding £20,000, or
(iii) to both;
(b) on summary conviction in Scotland—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding the statutory maximum, or
(iii) to both;
(c) on summary conviction in Northern Ireland—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding the statutory maximum, or
(iii) to both;
(d) on conviction on indictment—
(i) to imprisonment for a term not exceeding 14 years,
(ii) to a fine, or
(iii) to both.
(4) In the case of an offence under this paragraph where—
(a) the document referred to in sub-paragraph (1) is a return required under Part 3 of Schedule 17, or
(b) the information referred to in sub-paragraph (2) is contained in or otherwise relevant to such a return,
the maximum amount of the fine on summary conviction is the greater of £20,000 or the statutory maximum (as the case may be), and the amount equal to three times the sum of the amounts (if any) by which the return understates any person’s liability to CBAM.
(5) In sub-paragraph (4) the reference to the amount by which a return understates a person’s liability to CBAM is the sum of—
(a) the amount (if any) by which the person’s gross liability is understated, and
(b) the amount (if any) by which any entitlements of the person to relief relating to CBAM and repayments of CBAM is overstated.
(6) In sub-paragraph (5) “gross liability” means liability to CBAM before any deduction is made in respect of any entitlements to relief relating to CBAM and repayments of CBAM.
Part 3 Proceedings
3 Sections 145 to 155 of CEMA 1979 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to offences and penalties under this Schedule as they apply in relation to offences under the customs and excise Acts.
Your change, as a redline
Schedule 18 Offences relating to CBAM
Section 152
Part 1 Fraudulent evasion
1 (1) A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or another person) of CBAM.
(2) The reference in sub-paragraph (1) to the evasion of CBAM includes a reference to obtaining—
(a) relief relating to CBAM, or
(b) a repayment of CBAM,
in circumstances where there is no entitlement to it.
(3) A person guilty of an offence under this paragraph is liable—
(a) on summary conviction in England and Wales—
(i) to imprisonment for a term not exceeding the general limit in a magistrates’ court,
(ii) to a fine not exceeding £20,000 or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or
(iii) to both;
(b) on summary conviction in Scotland—
(i) to imprisonment for a term not exceeding 12 months,
(ii) to a fine not exceeding the statutory maximum or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or
(iii) to both;
(c) on summary conviction in Northern Ireland—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding the statutory maximum or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or
(iii) to both;
(d) on conviction on indictment—
(i) to imprisonment for a term not exceeding 14 years,
(ii) to a fine, or
(iii) to both.
(4) In sub-paragraph (3), the references to the amounts of CBAM that were, or were intended to be, evaded include—
(a) the amounts of any relief relating to CBAM, and
(b) the amounts of any repayment of CBAM,
which were, or were intended to be, obtained in circumstances when there was no entitlement to them.
(5) In determining for the purposes of sub-paragraph (3) the amounts of CBAM that were, or were intended to be, evaded, no account is to be taken of the extent to which any liability to tax of a person would be, or would have been, reduced by the amount of any relief relating to CBAM or repayment of CBAM to which the person was, or would have been, entitled.
Part 2 Misstatement
2 (1) A person commits an offence if, for purposes connected with CBAM, the person—
(a) produces or provides, causes to be produced or provided, or otherwise makes use of any document which is false in a material particular, and
(b) does so intending to deceive any person or to secure that a machine will respond to the document as if it were a true document.
(2) A person commits an offence if, in providing any information under any provision made by or under this Part of this Act, the person—
(a) makes a statement which the person knows to be false in a material particular, or
(b) recklessly makes a statement which is false in a material particular.
(3) A person guilty of an offence under this paragraph is liable—
(a) on summary conviction in England and Wales—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding £20,000, or
(iii) to both;
(b) on summary conviction in Scotland—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding the statutory maximum, or
(iii) to both;
(c) on summary conviction in Northern Ireland—
(i) to imprisonment for a term not exceeding 6 months,
(ii) to a fine not exceeding the statutory maximum, or
(iii) to both;
(d) on conviction on indictment—
(i) to imprisonment for a term not exceeding 14 years,
(ii) to a fine, or
(iii) to both.
(4) In the case of an offence under this paragraph where—
(a) the document referred to in sub-paragraph (1) is a return required under Part 3 of Schedule 17, or
(b) the information referred to in sub-paragraph (2) is contained in or otherwise relevant to such a return,
the maximum amount of the fine on summary conviction is the greater of £20,000 or the statutory maximum (as the case may be), and the amount equal to three times the sum of the amounts (if any) by which the return understates any person’s liability to CBAM.
(5) In sub-paragraph (4) the reference to the amount by which a return understates a person’s liability to CBAM is the sum of—
(a) the amount (if any) by which the person’s gross liability is understated, and
(b) the amount (if any) by which any entitlements of the person to relief relating to CBAM and repayments of CBAM is overstated.
(6) In sub-paragraph (5) “gross liability” means liability to CBAM before any deduction is made in respect of any entitlements to relief relating to CBAM and repayments of CBAM.
Part 3 Proceedings
3 Sections 145 to 155 of CEMA 1979 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to offences and penalties under this Schedule as they apply in relation to offences under the customs and excise Acts.
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