A person commits an offence if he pretends to be a Commissioner or an officer of Revenue and Customs with a view to obtaining admission to premises, information or any other benefit1. A person commits an offence if without reasonable excuse he obstructs: (1) an officer of Revenue and Customs; (2) a person acting on behalf of the Commissioners or an officer of Revenue and Customs; or (3) a person assisting an officer of Revenue and Customs
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