Administration and enforcement
22 Prohibition on use of petrol substitutes on which duty has not been paid.
1
F1A person who—
a
puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and
b
knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,
shallF2attract a penalty undersection 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture.
F31A
Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.
2
In subsection (1) above, “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.