Economic Crime and Corporate Transparency Act 2023 (c. 56)

SCHEDULES

SCHEDULE 12 U.K. Criminal liability of bodies: economic crimes

Statutory offences U.K.

6 An offence under any of the following provisions of the Customs and Excise Management Act 1979—

(a) section 68 (offences in relation to exportation of prohibited or restricted goods);

(b) section 167 (untrue declarations etc);

(c) section 170 (fraudulent evasion of duty).

Commencement Information

I1 Sch. 12 para. 6 in force at 26.12.2023, see s. 219(3)(a)