- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/11/2003)
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Finance Act 2003
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Changes over time for: Section 30
Version Superseded: 01/04/2009
Alternative versions:
- 27/11/2003- Amendment
- 27/11/2003
Point in time - 01/04/2009- Amendment
- 17/07/2014- Amendment
Status:
Point in time view as at 27/11/2003. This version of this provision has been superseded.
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Finance Act 2003, Section 30 is up to date with all changes known to be in force on or before 26 February 2025. 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.
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30Demands for penaltiesU.K.
(1)Where a person is liable to a penalty under this Part, the Commissioners may give to that person or his representative a notice in writing (a “demand notice”) demanding payment of the amount due by way of penalty.
(2)An amount demanded as due from a person or his representative in accordance with subsection (1) is recoverable as if it were an amount due from the person or, as the case may be, the representative as an amount of customs duty.
This subsection is subject to—
(a)any appeal under section 36 (appeals to tribunal); and
(b)subsection (3).
(3)An amount so demanded is not recoverable if or to the extent that—
(a)the demand has subsequently been withdrawn; or
(b)the amount has been reduced under section 29.
Commencement Information
I1S. 30 in force at 27.11.2003 by S.I. 2003/2985, art. 2
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