[170B Offence of taking preparatory steps for evasion of excise duty]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[170B  Offence of taking preparatory steps for evasion of excise duty]

[(1)     If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another,

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