Ss. 12A, 12B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1), 7; S.I. 1997/1305, art. 2

Words in s. 12B(1)(h) inserted (11.5.2001) by 2001 c. 9, s. 3(4)

S. 12B(2)(ec) inserted (retrospective to 1.6.2002) by Finance Act 2002 (c. 23), s. 4(1)(2), Sch. 1 para. 4(3)

Word in s. 12B(2)(f) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 9(3), 12; S.I. 1998/2243, art. 2

1979 c. 5.

Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5

Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)

Word in s. 12B(2)(f) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 19(a), 21

Word in s. 12B(2)(f) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 19(b), 21

Word in s. 12B(2)(f) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 35, 37

S. 12B(2)(ga)(gb) inserted (1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 9(4), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7

Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by S.I. 2010/593, Pt. 14A reg. 85F (as inserted by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2))

Words in s. 12B(2)(ec) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 11(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

S. 12B(2)(ea)(eb) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 11(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-20Expert Participation2023-08-01Part I Customs and ExciseChapter II Appeals and Penalties Assessments to excise duty or to penalties
12BSection 12A: supplementary provisions.1

For the purposes of section 12A above and this section, relevant excise duty relief has been given if (and only if)—

a

an amount of excise duty which a person is liable to pay has been remitted or payment of an amount of excise duty which a person is liable to pay has been waived;

b

an amount of excise duty has been repaid to a person;

c

an amount by way of drawback of excise duty has been paid to a person;

d

an allowance of excise duty in any amount has been made to a person;

e

an amount by way of rebate has been allowed to a person;

f

the liability of a person to repay an amount paid by way of drawback of excise duty has been waived;

g

an amount has been paid to a person under section 20(3) of the Hydrocarbon Oil Duties Act 1979 (payments in respect of contaminated or accidentally mixed oil); or

h

an amount of relief has been allowed to a person by virtue of section 20AA or 20AB of that Act (power to allow reliefs), or in accordance with paragraph 10 of Schedule 3 to that Act (power to make regulations for the purpose of relieving from excise duty oil intended for exportation or shipment as stores);

and the amount of the relief is the amount mentioned in relation to the relief in this subsection.

2

For the purposes of section 12A above the relevant time is—

a

in the case of an assessment under section 61 of the Management Act, the time when the ship or aircraft in question returned to a place within the United Kingdom;

b

in the case of an assessment under section 94 of that Act, the time at which the goods in question were warehoused;

c

in the case of an assessment under that section as it has effect by virtue of section 95 of that Act, the time when the goods in question were lawfully taken from the warehouse;

d

in the case of an assessment under section 96 of that Act, the time when the goods in question were moved by pipe-line or notified as goods to be moved by pipe-line;

e

in the case of an assessment under section 167 of that Act—

i

if the assessment relates to unpaid duty, the time when the duty became payable or, if later, the time when the document in question was delivered or the statement in question was made; and

ii

if the assessment relates to an overpayment, the time when the overpayment was made;

ea

in the case of an assessment under section 78 of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);

eb

in the case of an assessment under section 79 of that Act, the time of importation;

ec

in the case of an assessment under section 60 of that Act, the the time at which the requirement to pay the duty took effect (which time, in a case where there was an excise duty point for the beer fixed under section 1 of the Finance (No. 2) Act 1992, is that excise duty point);

f

in the case of an assessment under section 10, 13, 13ZB,13AB,13AD, 14 , 14F or 23 of the Hydrocarbon Oil Duties Act 1979, the time of the action which gave rise to the power to assess;

g

in the case of an assessment under section 24(4A) or (4B) of that Act, the time when the rebate was allowed or the oil was delivered without payment of duty (as the case may be);

ga

in the case of an assessment under section 8 of the Tobacco Products Duty Act 1979, the time when the Commissioners are satisfied of a failure to prove as mentioned in subsection (2)(a) or (b) of that section;

gb

in the case of an assessment under section 2 of the Finance (No. 2) Act 1992, the time when the sums were paid or credited in respect of the drawback;

h

in the case of an assessment under section 12A(2) above, the time when the relevant excise duty relief in question was given.

3

In section 12A above “the liable person” means—

a

in the case of excise duty which has been remitted or repaid under section 130 of the Management Act on the basis that goods were lost or destroyed while in a warehouse, the proprietor of the goods or the occupier of the warehouse;

b

in the case of a rebate which has been allowed on any oil under section 11 of the Hydrocarbon Oil Duties Act 1979, the person to whom the rebate was allowed or the occupier of any warehouse from which the oil was delivered for home use;

c

in the case of a rebate allowed on any petrol under section 13A of that Act, the person to whom the rebate was allowed or the occupier of any warehouse from which the petrol was delivered for home use;

d

in any other case, the person mentioned in subsection (1) above to whom the relief in question was given.

4

In section 12A above—

excepted relief” means any relief which is given by the making of a repayment on a claim made under section 137A of the Management Act;

representative”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1994/9">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1994/9"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1994/9"/>
<FRBRdate date="1994-05-03" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="9"/>
<FRBRname value="1994 c. 9"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1994/9/2023-08-01"/>
<FRBRdate date="2023-08-01" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1994/9/2023-08-01/data.akn"/>
<FRBRdate date="2024-10-31Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1994-05-03" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1997-06-01" type="amendment" source="#source"/>
<eventRef date="1998-10-01" type="amendment" source="#source"/>
<eventRef date="2001-05-11" type="amendment" source="#source"/>
<eventRef date="2002-06-01" type="amendment" source="#source"/>
<eventRef date="2008-09-01" type="amendment" source="#source"/>
<eventRef date="2008-11-01" type="amendment" source="#source"/>
<eventRef date="2009-06-01" type="amendment" source="#source"/>
<eventRef date="2009-06-01" eId="effective-date-1" source="#source"/>
<eventRef date="2023-08-01" eId="effective-date-2" source="#source"/>
<eventRef date="2024-02-22" eId="effective-date-3" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-c14449861">
<source href="#c14449861"/>
<destination href="#part-I-chapter-II-crossheading-assessments-to-excise-duty-or-to-penalties"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1174">
<source href="#c14449871"/>
<destination href="#section-12B-1-h"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-275f978dc5a1998b960508e8171b8e95-1700473408103">
<source href="#key-275f978dc5a1998b960508e8171b8e95"/>
<destination href="#section-12B-2-ea"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1242">
<source href="#c15969211"/>
<destination href="#section-12B-2-ec"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-cf0bf26ef431f03f73408530a627a4e0-1700473342263">
<source href="#key-cf0bf26ef431f03f73408530a627a4e0"/>
<destination href="#section-12B-2-ec"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-4efb72048a19a1e48abf0b6ba94ec2ae-1506613151800">
<source href="#key-4efb72048a19a1e48abf0b6ba94ec2ae"/>
<destination href="#section-12B-2-f"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1257">
<source href="#c14449891"/>
<destination href="#section-12B-2-f"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-3a4bd733567e8f446bef2ec8fdaf4447-1506613095010">
<source href="#key-3a4bd733567e8f446bef2ec8fdaf4447"/>
<destination href="#section-12B-2-f"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-29526ad2e1a728638e787add0cdd99dc-1506613123154">
<source href="#key-29526ad2e1a728638e787add0cdd99dc"/>
<destination href="#section-12B-2-f"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-ff012311ba438a5734f730d05205f50f-1506609006021">
<source href="#key-ff012311ba438a5734f730d05205f50f"/>
<destination href="#section-12B-2-ga"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-12B" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I-chapter-II" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I-chapter-II-crossheading-assessments-to-excise-duty-or-to-penalties" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-2" end="#effective-date-3" refersTo="#period-concept3"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2017/32" showAs="Finance (No. 2) Act 2017"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCTerm eId="term-the-liable-person" href="/ontology/term/uk.the-liable-person" showAs="the liable person"/>
<TLCTerm eId="term-excepted-relief" href="/ontology/term/uk.excepted-relief" showAs="excepted relief"/>
<TLCTerm eId="term-representative" href="/ontology/term/uk.representative" showAs="representative"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2009.06.01" showAs="since 2009-06-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2023.08.01" showAs="since 2023-08-01"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2023.08.01-2024.02.22" showAs="from 2023-08-01 until 2024-02-22"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c14449861">
<p>
Ss. 12A, 12B inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 paras. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7">7</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14449871">
<p>
Words in s. 12B(1)(h) inserted (11.5.2001) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/3/4">s. 3(4)</ref>
</p>
</note>
<note class="commentary F" eId="c15969211">
<p>
S. 12B(2)(ec) inserted (retrospective to 1.6.2002) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23">Finance Act 2002 (c. 23)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/4/1/2">s. 4(1)(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/1/paragraph/4/3">Sch. 1 para. 4(3)</ref>
</p>
</note>
<note class="commentary F" eId="c14449891">
<p>
Word in s. 12B(2)(f) inserted (1.10.1998) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">s. 20</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/9/3">Sch. 2 paras. 9(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/12">12</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2">art. 2</ref>
</p>
</note>
<note class="commentary M" eId="c14449901">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
<note class="commentary C" eId="c14448911">
<p>
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by
<ref href="http://www.legislation.gov.uk/id/uksi/2000/426">S.I. 2000/426</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2000/426/article/5">art. 5</ref>
</p>
</note>
<note class="commentary C" eId="key-84496641210fbb5baae8a1428bc076ec">
<p>
Pt. 1 Ch. 2 applied (24.11.2003) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/4/a">4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-3a4bd733567e8f446bef2ec8fdaf4447">
<p>
Word in s. 12B(2)(f) inserted (1.11.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/19/a">Sch. 6 paras. 19(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21">21</ref>
</p>
</note>
<note class="commentary F" eId="key-29526ad2e1a728638e787add0cdd99dc">
<p>
Word in s. 12B(2)(f) inserted (1.11.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/19/b">Sch. 6 paras. 19(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21">21</ref>
</p>
</note>
<note class="commentary F" eId="key-4efb72048a19a1e48abf0b6ba94ec2ae">
<p>
Word in s. 12B(2)(f) inserted (1.11.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/35">Sch. 6 paras. 35</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/37">37</ref>
</p>
</note>
<note class="commentary F" eId="key-ff012311ba438a5734f730d05205f50f">
<p>
S. 12B(2)(ga)(gb) inserted (1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">Finance Act 1998 (c. 36)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/9/4">Sch. 2 paras. 9(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/12">12</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/2302">S.I. 2008/2302</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/2302/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/2302/article/3">3</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/1022">S.I. 2009/1022</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/1022/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/1022/article/3">3</ref>
</p>
</note>
<note class="commentary C" eId="key-5e3953b4962bd20f8ca28fb3a25e5990">
<p>
Pt. 1 Ch. 2 applied (1.4.2010) by
<ref href="http://www.legislation.gov.uk/id/uksi/2010/594">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/594/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/594/article/4/a">4(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-380fa8c295ae426de46a7d4146f99722">
<p>
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">2018 c. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1248/schedule/7/paragraph/158/5">Sch. 7 para. 158(5)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">Taxation (Post-transition Period) Act 2020 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1088/section/11/1/e">s. 11(1)(e)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/1/paragraph/10/6">Sch. 1 para. 10(6)</ref>
(with
<rref from="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/2/paragraph/7/9">Sch. 2 para. 7(7)-(9)</rref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/9">reg. 9</ref>
)
</p>
</note>
<note class="commentary C" eId="key-897928b7f6afdc354d90d7661a6fcbe9">
<p>
Pt. 1 continued (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3/1/b">3(1)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary C" eId="key-3b44655183932dcf257b79da90fe9313">
<p>
Pt. 1 applied (with modifications) (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1624">The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/7">7</ref>
</p>
</note>
<note class="commentary C" eId="key-85c2075e8365797dcb3c3c7fa1e478d6">
<p>
Pt. 1 Ch. 2 modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487">The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/2">regs. 1(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/3/7/a">3(7)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/7">reg. 7</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary C" eId="key-4544c6607be234431118abfdd276bf7d">
<p>
Pt. 1 Ch. 2 modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487">The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/2">regs. 1(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/8/7/a">8(7)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/11">reg. 11</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary C" eId="key-ddc2c7dd326ff77c0c4ed446936ac18f">
<p>
Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1248">S.I. 2018/1248</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/29B/8/a">reg. 29B(8)(a)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1088">The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1088/regulation/1/2/4">regs. 1(2)(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1088/regulation/3/5">3(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
)
</p>
</note>
<note class="commentary C" eId="key-55dc70c45e1c7e3a20c0c3281561d9e9">
<p>
Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by
<ref href="http://www.legislation.gov.uk/id/uksi/2010/593">S.I. 2010/593</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2010/593/part/14A/regulation/85F">Pt. 14A reg. 85F</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1156">The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1156/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1156/regulation/7/2">7(2)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-cf0bf26ef431f03f73408530a627a4e0">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B/2/ec">s. 12B(2)(ec)</ref>
substituted (1.8.2023) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30">Finance (No. 2) Act 2023 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/11/3">Sch. 13 para. 11(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884">S.I. 2023/884</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/2/1/j">reg. 2(1)(j)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/10">reg. 10</ref>
)
</p>
</note>
<note class="commentary F" eId="key-275f978dc5a1998b960508e8171b8e95">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12B/2/ea/eb">S. 12B(2)(ea)(eb)</ref>
substituted (1.8.2023) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30">Finance (No. 2) Act 2023 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/11/2">Sch. 13 para. 11(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884">S.I. 2023/884</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/2/1/j">reg. 2(1)(j)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/10">reg. 10</ref>
)
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2023-08-01"/>
<ukl:RestrictEndDate value="2024-02-22"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01</dc:identifier>
<dc:title>Finance Act 1994</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1994-05-03</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-20</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2023-08-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1994/9/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1994/9/2023-08-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1994/9/introduction/2023-08-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1994/9/body/2023-08-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1994/9/schedules/2023-08-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2023-08-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1994/9/contents/2023-08-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2009-06-01" title="2009-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/1997-06-01" title="1997-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/1998-10-01" title="1998-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2001-05-11" title="2001-05-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2002-06-01" title="2002-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2008-09-01" title="2008-09-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2008-11-01" title="2008-11-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B/2009-06-01" title="2009-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12B" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1994/9/2023-08-01" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12A/2023-08-01" title="Provision; Section 12A"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1994/9/section/12A/2023-08-01" title="Provision; Section 12A"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1994/9/section/13/2023-08-01" title="Provision; Section 13"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1994/9/section/13/2023-08-01" title="Provision; Section 13"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1994"/>
<ukm:Number Value="9"/>
<ukm:EnactmentDate Date="1994-05-03"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingNumber="30" Row="631" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-9ce43896070bdf73c7f5d4bf51ff756e" Modified="2024-04-22T10:25:03Z" EffectId="key-9ce43896070bdf73c7f5d4bf51ff756e" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 16A(2)(g)" RequiresApplied="true" AffectingProvisions="Sch. 13 para. 28" AffectingYear="2023" AffectedYear="1994" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/9" AffectedNumber="9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30">
<ukm:AffectedTitle>Finance Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-16A-2-g" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/16A/2/g" FoundRef="section-16A">s. 16A(2)(g)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-28" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/28">para. 28</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" RequiresApplied="false" EffectId="key-4d68e06f2a7f253fbdad2f520aa43c12" URI="http://www.legislation.gov.uk/id/effect/key-4d68e06f2a7f253fbdad2f520aa43c12" AffectingNumber="32" Row="597" AffectedYear="1994" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 5 para. 1" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" Modified="2022-07-26T15:20:19Z" AffectedClass="UnitedKingdomPublicGeneralAct" Type="modified by 2010 c. 8 s. 464(6) (as inserted)" AffectingYear="2017" AffectedProvisions="s. 160(2)-(7)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/9">
<ukm:AffectedTitle>Finance Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-160-2" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/160/2" End="section-160-7" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/9/section/160/7" FoundEnd="section-160" MissingEnd="true">
<ukm:Section Ref="section-160-2" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/160/2">s. 160(2)</ukm:Section>
-
<ukm:Section Ref="section-160-7" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/160/7" FoundRef="section-160">(7)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5">Sch. 5 </ukm:Section>
<ukm:Section Ref="schedule-5-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/1">para. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5">Sch. 5 </ukm:Section>
<ukm:Section Ref="schedule-5-paragraph-27" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/27">paras. 27</ukm:Section>
<ukm:SectionRange Start="schedule-5-paragraph-32" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/32" End="schedule-5-paragraph-34" UpTo="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/34">
<ukm:Section Ref="schedule-5-paragraph-32" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/32">32</ukm:Section>
-
<ukm:Section Ref="schedule-5-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/34">34</ukm:Section>
</ukm:SectionRange>
</ukm:Savings>
<ukm:InForceDates>
<ukm:InForce Date="2017-11-16" Qualification="with effect in accordance with" OtherQualification="Sch. 5 para. 25(1)-(3)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="109" AffectedYear="1994" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-09215c08ae0d2ba406855ad670c3bca5" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." URI="http://www.legislation.gov.uk/id/effect/key-09215c08ae0d2ba406855ad670c3bca5" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/9" RequiresApplied="false" AffectedNumber="9" AffectedProvisions="Sch. 5 para. 2(1)(pa)" Row="769" AffectingProvisions="reg. 4" Modified="2022-07-26T15:20:19Z" Type="inserted" AffectingYear="2022" AffectingClass="UnitedKingdomStatutoryInstrument" AppliedModified="2022-03-11T09:55:26.09499Z" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Finance Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/5">Sch. 5 </ukm:Section>
<ukm:Section Ref="schedule-5-paragraph-2-1-pa" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/5/paragraph/2/1/pa" FoundRef="schedule-5-paragraph-2">para. 2(1)(pa)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/4">reg. 4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/9/pdfs/ukpga_19940009_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="872"/>
<ukm:BodyParagraphs Value="326"/>
<ukm:ScheduleParagraphs Value="546"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="8"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period2">
<part eId="part-I" period="#period3">
<num>
<noteRef href="#key-380fa8c295ae426de46a7d4146f99722" marker="C4" class="commentary C"/>
<noteRef href="#key-3b44655183932dcf257b79da90fe9313" marker="C6" class="commentary C"/>
<noteRef href="#key-897928b7f6afdc354d90d7661a6fcbe9" marker="C5" class="commentary C"/>
Part I
</num>
<heading> Customs and Excise</heading>
<chapter eId="part-I-chapter-II" period="#period2">
<num>
<noteRef href="#c14448911" marker="C1" class="commentary C"/>
<noteRef href="#key-84496641210fbb5baae8a1428bc076ec" marker="C2" class="commentary C"/>
<noteRef href="#key-5e3953b4962bd20f8ca28fb3a25e5990" marker="C3" class="commentary C"/>
<noteRef href="#key-ddc2c7dd326ff77c0c4ed446936ac18f" marker="C9" class="commentary C"/>
<noteRef href="#key-4544c6607be234431118abfdd276bf7d" marker="C8" class="commentary C"/>
<noteRef href="#key-3b44655183932dcf257b79da90fe9313" marker="C6" class="commentary C"/>
<noteRef href="#key-897928b7f6afdc354d90d7661a6fcbe9" marker="C5" class="commentary C"/>
<noteRef href="#key-380fa8c295ae426de46a7d4146f99722" marker="C4" class="commentary C"/>
<noteRef href="#key-85c2075e8365797dcb3c3c7fa1e478d6" marker="C7" class="commentary C"/>
<noteRef href="#key-55dc70c45e1c7e3a20c0c3281561d9e9" marker="C10" class="commentary C"/>
Chapter II
</num>
<heading> Appeals and Penalties</heading>
<hcontainer name="crossheading" eId="part-I-chapter-II-crossheading-assessments-to-excise-duty-or-to-penalties" period="#period2">
<heading> Assessments to excise duty or to penalties</heading>
<section eId="section-12B" period="#period2">
<num>
<ins class="c14449861">12B</ins>
</num>
<heading>
<ins class="c14449861 first">
<noteRef href="#c14449861" marker="F1" class="commentary attribute F"/>
Section 12A: supplementary provisions.
</ins>
</heading>
<subsection eId="section-12B-1">
<num>
<ins class="c14449861">1</ins>
</num>
<intro>
<p>
<ins class="c14449861">For the purposes of section 12A above and this section, relevant excise duty relief has been given if (and only if)—</ins>
</p>
</intro>
<paragraph eId="section-12B-1-a">
<num>
<ins class="c14449861">a</ins>
</num>
<content>
<p>
<ins class="c14449861">an amount of excise duty which a person is liable to pay has been remitted or payment of an amount of excise duty which a person is liable to pay has been waived;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-b">
<num>
<ins class="c14449861">b</ins>
</num>
<content>
<p>
<ins class="c14449861">an amount of excise duty has been repaid to a person;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-c">
<num>
<ins class="c14449861">c</ins>
</num>
<content>
<p>
<ins class="c14449861">an amount by way of drawback of excise duty has been paid to a person;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-d">
<num>
<ins class="c14449861">d</ins>
</num>
<content>
<p>
<ins class="c14449861">an allowance of excise duty in any amount has been made to a person;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-e">
<num>
<ins class="c14449861">e</ins>
</num>
<content>
<p>
<ins class="c14449861">an amount by way of rebate has been allowed to a person;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-f">
<num>
<ins class="c14449861">f</ins>
</num>
<content>
<p>
<ins class="c14449861">the liability of a person to repay an amount paid by way of drawback of excise duty has been waived;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-g">
<num>
<ins class="c14449861">g</ins>
</num>
<content>
<p>
<ins class="c14449861">an amount has been paid to a person under section 20(3) of the Hydrocarbon Oil Duties Act 1979 (payments in respect of contaminated or accidentally mixed oil); or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-1-h">
<num>
<ins class="c14449861">h</ins>
</num>
<content>
<p>
<ins class="c14449861">an amount of relief has been allowed to a person by virtue of section 20AA </ins>
<ins class="c14449861">
<ins class="d29p1174 first last">
<noteRef href="#c14449871" marker="F2" class="commentary attribute F"/>
or 20AB
</ins>
</ins>
<ins class="c14449861"> of that Act (power to allow reliefs), or in accordance with paragraph 10 of Schedule 3 to that Act (power to make regulations for the purpose of relieving from excise duty oil intended for exportation or shipment as stores);</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="c14449861">and the amount of the relief is the amount mentioned in relation to the relief in this subsection.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-12B-2" period="#period1">
<num>
<ins class="c14449861">2</ins>
</num>
<intro>
<p>
<ins class="c14449861">For the purposes of section 12A above the relevant time is—</ins>
</p>
</intro>
<paragraph eId="section-12B-2-a">
<num>
<ins class="c14449861">a</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under section 61 of the Management Act, the time when the ship or aircraft in question returned to a place within the United Kingdom;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-b">
<num>
<ins class="c14449861">b</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under section 94 of that Act, the time at which the goods in question were warehoused;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-c">
<num>
<ins class="c14449861">c</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under that section as it has effect by virtue of section 95 of that Act, the time when the goods in question were lawfully taken from the warehouse;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-d">
<num>
<ins class="c14449861">d</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under section 96 of that Act, the time when the goods in question were moved by pipe-line or notified as goods to be moved by pipe-line;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-e">
<num>
<ins class="c14449861">e</ins>
</num>
<intro>
<p>
<ins class="c14449861">in the case of an assessment under section 167 of that Act—</ins>
</p>
</intro>
<subparagraph eId="section-12B-2-e-i">
<num>
<ins class="c14449861">i</ins>
</num>
<content>
<p>
<ins class="c14449861">if the assessment relates to unpaid duty, the time when the duty became payable or, if later, the time when the document in question was delivered or the statement in question was made; and</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-12B-2-e-ii">
<num>
<ins class="c14449861">ii</ins>
</num>
<content>
<p>
<ins class="c14449861">if the assessment relates to an overpayment, the time when the overpayment was made;</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-12B-2-ea">
<num>
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103 first">
<noteRef href="#key-275f978dc5a1998b960508e8171b8e95" marker="F10" class="commentary attribute F"/>
ea
</ins>
</ins>
</num>
<content>
<p>
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103">in the case of an assessment under </ins>
</ins>
<a href="#section-78">
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103">section 78</ins>
</ins>
</a>
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103"> of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-eb">
<num>
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103">eb</ins>
</ins>
</num>
<content>
<p>
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103">in the case of an assessment under </ins>
</ins>
<a href="#section-79">
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103">section 79</ins>
</ins>
</a>
<ins class="c14449861">
<ins class="substitution key-275f978dc5a1998b960508e8171b8e95-1700473408103 last"> of that Act, the time of importation;</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-ec">
<num>
<ins class="c14449861">
<ins class="d29p1242 first">
<noteRef href="#c15969211" marker="F3" class="commentary attribute F"/>
ec
</ins>
</ins>
</num>
<content>
<p>
<ins class="c14449861">
<ins class="d29p1242">in the case of an assessment under </ins>
</ins>
<ins class="c14449861">
<ins class="d29p1242">
<ins class="substitution key-cf0bf26ef431f03f73408530a627a4e0-1700473342263 first last">
<noteRef href="#key-cf0bf26ef431f03f73408530a627a4e0" marker="F9" class="commentary attribute F"/>
section 60 of that Act
</ins>
</ins>
</ins>
<ins class="c14449861">
<ins class="d29p1242">, the the time at which the requirement to pay the duty took effect (which time, in a case where there was an excise duty point for the beer fixed under section 1 of the Finance (</ins>
</ins>
<abbr title="Number" xml:lang="">
<ins class="c14449861">
<ins class="d29p1242">No.</ins>
</ins>
</abbr>
<ins class="c14449861">
<ins class="d29p1242 last"> 2) Act 1992, is that excise duty point);</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-f">
<num>
<ins class="c14449861">f</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under section 10, 13, </ins>
<ins class="c14449861">
<ins class="key-4efb72048a19a1e48abf0b6ba94ec2ae-1506613151800 first last">
<noteRef href="#key-4efb72048a19a1e48abf0b6ba94ec2ae" marker="F7" class="commentary attribute F"/>
13ZB,
</ins>
</ins>
<ins class="c14449861">
<ins class="d29p1257 first last">
<noteRef href="#c14449891" marker="F4" class="commentary attribute F"/>
13AB,
</ins>
</ins>
<ins class="c14449861">
<ins class="key-3a4bd733567e8f446bef2ec8fdaf4447-1506613095010 first last">
<noteRef href="#key-3a4bd733567e8f446bef2ec8fdaf4447" marker="F5" class="commentary attribute F"/>
13AD,
</ins>
</ins>
<ins class="c14449861"> 14 </ins>
<ins class="c14449861">
<ins class="key-29526ad2e1a728638e787add0cdd99dc-1506613123154 first last">
<noteRef href="#key-29526ad2e1a728638e787add0cdd99dc" marker="F6" class="commentary attribute F"/>
, 14F
</ins>
</ins>
<ins class="c14449861"> or 23 of the </ins>
<noteRef href="#c14449901" marker="M1" class="commentary M"/>
<ins class="c14449861">Hydrocarbon Oil Duties Act 1979, the time of the action which gave rise to the power to assess;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-g">
<num>
<ins class="c14449861">g</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under section 24(4A) or (4B) of that Act, the time when the rebate was allowed or the oil was delivered without payment of duty (as the case may be);</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-ga" period="#period1">
<num>
<ins class="c14449861">
<ins class="key-ff012311ba438a5734f730d05205f50f-1506609006021 first">
<noteRef href="#key-ff012311ba438a5734f730d05205f50f" marker="F8" class="commentary attribute F"/>
ga
</ins>
</ins>
</num>
<content>
<p>
<ins class="c14449861">
<ins class="key-ff012311ba438a5734f730d05205f50f-1506609006021">in the case of an assessment under section 8 of the Tobacco Products Duty Act 1979, the time when the Commissioners are satisfied of a failure to prove as mentioned in subsection (2)(a) or (b) of that section;</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-gb" period="#period1">
<num>
<ins class="c14449861">
<ins class="key-ff012311ba438a5734f730d05205f50f-1506609006021">gb</ins>
</ins>
</num>
<content>
<p>
<ins class="c14449861">
<ins class="key-ff012311ba438a5734f730d05205f50f-1506609006021">in the case of an assessment under section 2 of the Finance (</ins>
</ins>
<abbr title="Number" xml:lang="">
<ins class="c14449861">
<ins class="key-ff012311ba438a5734f730d05205f50f-1506609006021">No.</ins>
</ins>
</abbr>
<ins class="c14449861">
<ins class="key-ff012311ba438a5734f730d05205f50f-1506609006021 last"> 2) Act 1992, the time when the sums were paid or credited in respect of the drawback;</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-2-h">
<num>
<ins class="c14449861">h</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of an assessment under section 12A(2) above, the time when the relevant excise duty relief in question was given.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-12B-3">
<num>
<ins class="c14449861">3</ins>
</num>
<intro>
<p>
<ins class="c14449861">In section 12A above “</ins>
<term refersTo="#term-the-liable-person">
<ins class="c14449861">the liable person</ins>
</term>
<ins class="c14449861">” means—</ins>
</p>
</intro>
<paragraph eId="section-12B-3-a">
<num>
<ins class="c14449861">a</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of excise duty which has been remitted or repaid under section 130 of the Management Act on the basis that goods were lost or destroyed while in a warehouse, the proprietor of the goods or the occupier of the warehouse;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-3-b">
<num>
<ins class="c14449861">b</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of a rebate which has been allowed on any oil under section 11 of the Hydrocarbon Oil Duties Act 1979, the person to whom the rebate was allowed or the occupier of any warehouse from which the oil was delivered for home use;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-3-c">
<num>
<ins class="c14449861">c</ins>
</num>
<content>
<p>
<ins class="c14449861">in the case of a rebate allowed on any petrol under section 13A of that Act, the person to whom the rebate was allowed or the occupier of any warehouse from which the petrol was delivered for home use;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-12B-3-d">
<num>
<ins class="c14449861">d</ins>
</num>
<content>
<p>
<ins class="c14449861">in any other case, the person mentioned in subsection (1) above to whom the relief in question was given.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-12B-4">
<num>
<ins class="c14449861">4</ins>
</num>
<content>
<p>
<ins class="c14449861">In section 12A above—</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="c14449861"></ins>
<term refersTo="#term-excepted-relief">
<ins class="c14449861">excepted relief</ins>
</term>
<ins class="c14449861">” means any relief which is given by the making of a repayment on a claim made under section 137A of the Management Act;</ins>
</p>
</item>
<item>
<p>
<ins class="c14449861"></ins>
<term refersTo="#term-representative">
<ins class="c14449861">representative</ins>
</term>
<ins class="c14449861 last">”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him.</ins>
</p>
</item>
</blockList>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>