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Alcoholic Liquor Duties Act 1979
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Changes over time for: Paragraph 8
Version Superseded: 01/08/2023
Alternative versions:
- 26/03/2015- Amendment
- 17/12/2020
Point in time - 01/08/2023- Amendment
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Point in time view as at 17/12/2020.
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There are currently no known outstanding effects for the Alcoholic Liquor Duties Act 1979, Paragraph 8.
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[F18(1)Where a penalty under this Schedule is payable by a company in respect of a contravention which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as the Commissioners may specify by written notice to the officer.U.K.
(2)Sub-paragraph (1) does not allow the Commissioners to recover more than 100% of a penalty.
(3)In the application of sub-paragraph (1) to a body corporate other than a limited liability partnership, “officer” means—
(a)a director (including a shadow director within the meaning of section 251 of the Companies Act 2006),
(b)a manager, and
(c)a secretary.
(4)In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.
(5)In the application of sub-paragraph (1) in any other case, “officer” means—
(a)a director,
(b)a manager,
(c)a secretary, and
(d)any other person managing or purporting to manage any of the company's affairs.
(6)Where the Commissioners have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—
(a)paragraph 5 applies to the specified portion as to a penalty,
(b)the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,
(c)sub-paragraphs (3) to (5) of paragraph 6 apply as if the notice were an assessment of a penalty, and
(d)paragraph 9 applies as if the officer were liable to a penalty.
(7)In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership.]
Textual Amendments
F1Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)
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