31 Obstruction
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

31 Ìý°¿²ú²õ³Ù°ù³Ü³¦³Ù¾±´Ç²Ô

(1)     A person commits an offence if without reasonable excuse he obstructs—

(a)     an officer of Revenue and Customs,

(b)     a person acting on behalf of the

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