Version Superseded: 01/04/2010
Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 13.
13(1)In subsection (1) of section 170A (offence of handling goods subject to unpaid duty)—U.K.
(a)in paragraph (b), for the words from “the duty” to “its payment” there shall be substituted “ a payment of duty on the goods is outstanding and ”; and
(b)for the words after that paragraph there shall be substituted— “ the conduct of that person falling within paragraph (a) above shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the unpaid duty. ”
(2)In subsection (2) of that subsection (defences), for the words before paragraph (a) there shall be substituted—
“(2)Section 10 of the Finance Act 1994 (exception to civil penalty in cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above; but such conduct shall not give rise to any liability to a penalty under section 9 of that Act if the person whose conduct it is satisfies the Commissioners or, on appeal, a VAT and duties tribunal, that he—”.
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