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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 70

Counterfeiting documents, etc.

70. If any person

(a)counterfeits or falsifies any document which is required by or under
this Act or which is used in the transaction of any business relating to any
transferred excise duty; or

(b)knowingly accepts, receives or uses any such document so counterfeited or
falsified; or

(c)alters any such document after it is officially issued; or

(d)counterfeits any seal, signature, initials or other mark of, or used by,
any authorised officer for the verification of such a document or for any
other purpose relating to any transferred excise duty;

(a)on summary conviction, to imprisonment for a term not exceeding one year or
to a fine not exceeding #500, or to both;

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


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© 1972 Crown Copyright

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