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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 7

Obstruction of officers, etc.

7. If any person

(a)obstructs, hinders, molests or assaults any authorised officer engaged in
carrying out any function relating to any transferred excise duty, or any
person acting in aid of that officer; or

(b)does anything which impedes or is calculated to impede the carrying out of
any search for any thing liable to forfeiture under this Act, or the
detention, seizure or removal of any such thing; or

(c)rescues, damages or destroys any thing so liable to forfeiture, or does
anything calculated to prevent the procuring or giving of evidence as to
whether or not any thing is so liable to forfeiture; or

(d)prevents the lawful apprehension of any person by an authorised officer, or
rescues any person lawfully apprehended by an authorised officer;

(i)on summary conviction, to imprisonment for a term not exceeding three
months or to a fine not exceeding #100, or to both;

(ii)on conviction on indictment, to imprisonment for a term not exceeding two
years or to a fine not exceeding #500, or to both.

© 1972 Crown Copyright

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