C4C6C5Part I Customs and Excise
Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
C1C2C3C9C8C6C5C4C7C10Chapter II Appeals and Penalties
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5
Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)
Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)
Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)
Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.
Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.
Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by S.I. 2010/593, Pt. 14A reg. 85F (as inserted by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2))
Supplemental provisions
I117C9C8C6C5C4C7 Interpretation.
1
Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.
2
In this Chapter—
“appeal tribunal” shall be construed in accordance with section 7(3) above;
“conduct” includes any act, omission or statement;
“contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;
F9...
F7“HMRC” means Her Majesty’s Revenue and Customs;
“the Management Act” means the M1Customs and Excise Management Act 1979;
“relevant duty” F10means any customs duty or agricultural levy of the F8European Union or any duty of excise; and
“subordinate legislation” has the same meaning as in the M2Interpretation Act 1978.
3
For the purposes of this Chapter a contravention consisting in a failure to do something at or before a particular time shall be taken to continue after that time until the thing is done, and references in this Chapter to the remedying of such a contravention shall be construed accordingly.
4
References in this Chapter to a duty of excise do not include references to F1vehicle excise duty.
I218C9C8C6C5C4C7 Consequential modifications of enactments.
1
Subject to subsection (2) below, references in the Management Act to a penalty shall not include references to a penalty under this Chapter.
2
Section 117 of the Management Act (execution and distress against revenue traders) shall have effect—
a
F3b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Section 127 of the Management Act (determination of disputes as to duties on imported goods) shall cease to have effect; F4. . .
F54
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
In section 29A(1)(d) of that Act of 1981 (certificate to be evidence of certain matters), for the words “or estimate made in pursuance of this Act” there shall be substituted “
made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994
”
.
6
In section 35(1)(c) of the M3Finance Act 1993 (certificate to be evidence of certain matters), for the words “in an estimate made under section 116A of the Customs and Excise Management Act 1979” there shall be substituted “
in any assessment made under section 12 of the Finance Act 1994
”
.
7
In section 827 of the Taxes Act 1988 (VAT penalties etc.), after subsection (1) there shall be inserted the following subsection—
1A
Where a person is liable to make a payment by way of a penalty under any of sections 8 to 11 of the Finance Act 1994 (penalties relating to excise), that payment shall not be allowed as a deduction in computing any income, profits or losses for any tax purposes.
8
Subsections (1) F6and (2) above shall be without prejudice to section 13(5) above; and subsection (7) above shall have effect in relation to any chargeable period ending after the coming into force of the provision which provides for the imposition of the penalty in question.
I3P119C9C8C6C5C4C7 Commencement of Chapter.
1
Subject to section 18(8) above, this Chapter shall come into force on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.
2
An order under this section may make such transitional provision and savings as appear to the Commissioners to be appropriate in connection with the bringing into force by such an order of any provision of this Chapter.
3
Nothing in any provision of this Chapter shall, in respect of conduct occurring before the coming into force of that provision, impose or affect any liability to any civil or criminal penalty or any liability of goods to forfeiture.
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)