V19.131 Offences

Air passenger duty offences

V19.131 Offences

A person who is knowingly concerned in the fraudulent evasion, by him or another person, of air passenger duty or in taking steps with a view to such fraudulent evasion, is guilty of an offence and liable on conviction on indictment to imprisonment for a term not exceeding seven years or a penalty of any amount, or to both, or on summary conviction to imprisonment for a term not exceeding six months or a penalty of the statutory maximum or, if greater, treble the amount of the duty evaded or sought to be

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