Section 24 | Introductory ^F1F2F3F4F5F6

(1)This Part makes provision for and in connection with the imposition of liability to a penalty where a person—

(a)engages in any conduct for the purpose of evading any relevant tax or duty, or

(b)engages in any conduct by which he contravenes a duty, obligation, requirement or condition imposed by or under legislation relating to any relevant tax or duty.

(2)For the purposes of this Part “relevant tax or duty” means any of the following—

(a)customs duty;

(b)Repealed^F7

(c)Repealed^F8

(d)import VAT;

(e)Repealed^F9

(3)In this Part—

(4)Repealed^F10

(5)Repealed^F10

(6)Repealed^F10

(7)Except for this subsection and section 41 (which accordingly come into force on the passing of this Act), this Part comes into force on such day as the Treasury may by order appoint.