SCHEDULE 41Penalties: failure to notify and certain VAT and excise wrongdoing
Handling goods subject to unpaid excise duty F1etc
4
(1)
A penalty is payable by a person (P) where—
(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.
F2(1A)
A penalty is payable by a person (P) where—
(a)
after a charge to soft drinks industry levy has arisen in respect of chargeable soft drinks, P acquires possession of them or is concerned with carrying, removing, depositing, keeping or otherwise dealing with them, and
(b)
at the time when P acquires possession of the chargeable soft drinks or is so concerned, a payment of soft drinks industry levy in respect of the chargeable soft drinks is due or payable and has not been paid.
(2)
In F3this paragraph—
“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.
F4“chargeable soft drinks” has the same meaning as in Part 2 of FA 2017.