Point in time view as at 23/03/2011.
Hydrocarbon Oil Duties Act 1979, Section 13AD 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.
(1)This section applies if a person—
(a)uses a quantity of kerosene in contravention of section 13AC(2), or
(b)fails to comply with section 13AC(3)(b).
(2)The Commissioners may assess the amount specified in section 13AC(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 13AC(4) to the time of the declaration is to be read as the time of use.]
Textual Amendments
F1Ss. 13AC, 13AD inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 11, 21
F2S. 13AD(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)(i); S.I. 2009/511, art. 2 (with art. 4)
F3S. 13AD(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)(i); S.I. 2009/511, art. 2 (with art. 4)
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