Handling goods subject to unpaid excise dutyU.K.
4(1)A penalty is payable by a person (P) where—U.K.
(a)after the excise duty point for any goods which are chargeable with a duty of excise, P acquires possession of the goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with the goods, and
(b)at the time when P acquires possession of the goods or is so concerned, a payment of duty on the goods is outstanding and has not been deferred.
(2)In sub-paragraph (1)—
“excise duty point” has the meaning given by section 1 of F(No.2)A 1992, and
“goods” has the meaning given by section 1(1) of CEMA 1979.
Modifications etc. (not altering text)
C1Sch. 41 para. 4 modified as it applies to control zones (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 3, Sch. para. 11 (as amended (31.12.2020) by S.I. 2019/474, regs. 1, 4(5), (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 5(3)); S.I. 2020/1640, reg. 2, Sch.)
Commencement Information
I1Sch. 41 para. 4 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2