[13AB Penalties for misuse of kerosene.U.K.
(1)If a person uses kerosene in contravention of section 13AA(2) above—
[(a)in respect of the quantity of kerosene used the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;]]
(b)his use of the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
(c)if he uses the kerosene with the relevant intent, he shall be guilty of an offence.
(2)If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—
[(a)in respect of the quantity of kerosene taken into the fuel supply the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;]
(b)his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
(c)if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.
(3)For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—
(a)he has the charge of the engine; or
(b)subject to subsection (4) below, he is the owner of the engine.
(4)If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.
(5)If—
(a)a person supplies kerosene having reason to believe that it will be put to a particular use, and
(b)that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,
his supplying the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
(6)In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
(7)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;
(b)on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.
(8)Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.
(9)Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.
(10)Kerosene falls within this subsection if—
(a)it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and
(b)that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.
Textual Amendments
Marginal Citations