Section 30 | Impersonation

(1)A person commits an offence if he pretends to be a Commissioner or an officer of Revenue and Customs with a view to obtaining—

(a)admission to premises,

(b)information, or

(c)any other benefit.

(2)A person guilty of an offence under this section shall be liable on summary conviction to—

(a)imprisonment for a period not exceeding 51 weeks,

(b)a fine not exceeding level 5 on the standard scale, or

(c)both.

(3)In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.