Finance Act 2016, Paragraph 7 is up to date with all changes known to be in force on or before 08 March 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.
7(1)Section 22 (prohibition on use of petrol substitutes on which duty has not been paid) is amended as follows.U.K.
(2)After subsection (1AB) insert—
“(1AC)Where any person—
(a)puts any aqua methanol to a chargeable use (within the meaning of section 6AG above), and
(b)knows or has reasonable cause to believe that there is duty charged under section 6AG above on that aqua methanol which has not been paid and is not lawfully deferred,
his putting the aqua methanol to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this section shall be liable to forfeiture.”
(3)In subsection (1A), for “or (1AB)” substitute “ , (1AB) or (1AC) ”.
(4)For the heading substitute “ Prohibition on use of fuel substitutes on which duty has not been paid ”.
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