22 Prohibition on use of petrol substitutes on which duty has not been paid.U.K.
(1)[A person who—
(a)puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and
(b)knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,
shall][attract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.]
[(1AA)Where any person—
(a)puts any biodiesel to a chargeable use (within the meaning of section 6AA above), and
(b)knows or has reasonable cause to believe that there is duty charged under section 6AA above on that biodiesel which has not been paid and is not lawfully deferred,
his putting the biodiesel to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.]
[(1AB)Where any person—
(a)puts any bioethanol to a chargeable use (within the meaning of section 6AD above), and
(b)knows or has reasonable cause to believe that there is duty charged under section 6AD above on that bioethanol which has not been paid and is not lawfully deferred,
his putting the bioethanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (c. 9) (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.]
[(1A)Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of [subsection (1), (1AA) or (1AB) above.]]
(2)In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.