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Customs and Excise Management Act 1979

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Point in time view as at 01/12/1993. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 116A is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1116A Power to estimate excise duties.U.K.

(1)Where an amount is due on account of any excise duty [F2to which this section applies]but the Commissioners are unable to ascertain the amount of the duty properly due because—

(a)returns, accounts, records, or other documents have not been made, kept, preserved or produced by [F3a revenue trader]as required by or under the provisions of the customs and excise Acts; or

(b)it appears to the Commissioners that any returns, accounts, records or other documents so made, kept, preserved or produced are incomplete or incorrect,

they may estimate the amount due.

(2)Without prejudice to the recovery of the full amount due or to the making of a further estimate, the amount estimated shall be recoverable as duty properly due unless in any action relating thereto the person liable proves the amount properly due and that amount is less than the amount estimated.

[F4(3)This section applies to any excise duty other than one in relation to which provision for estimation is made by the Betting and Gaming Duties Act 1981 (that is to say, general betting, gaming licence and bingo duties).]]

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