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(1)Any person who—
(a)by word of mouth or by making a publication as defined in section 46(7) incites any other person or any class or body of persons—
(i)to refuse or to threaten to refuse to pay any lawful tax, however described; or
(ii)to delay, prevent or obstruct, or to threaten to delay, prevent or obstruct, the assessment or collection of any lawful tax, however described; or
(b)conspires with another to do any act mentioned in paragraph (a) (i) or (ii) of this subsection,
commits an offence and is liable, on conviction, to imprisonment for a term not exceeding three years.
(2)A person shall not be prosecuted for an offence under this section without the written consent of the Director of Public Prosecutions.
You cannot encourage anyone—by words, publications, or conspiracy—to refuse paying a lawful tax or to obstruct its assessment or collection. Doing so ...
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