[F114FPenalties for contravention of section 14EU.K.
(1)This section applies if a person—
(a)uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or
(b)fails to comply with section 14E(3)(b).
(2)The Commissioners may assess the amount specified in section 14E(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.
(3)The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
(4)For the purposes of that section, if this section applies by virtue of subsection (1)(b)—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)the failure also attracts daily penalties.
(5)If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 14E(4) to the time of supply is to be read as the time of use.]
Textual Amendments
F1Ss. 14E, 14F inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21
F2S. 14F(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)
F3S. 14F(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)