Finance Act 2008

Handling goods subject to unpaid excise duty [F1etc] U.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.

[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.

  • [F4chargeable soft drinks” has the same meaning as in Part 2 of FA 2017.]

Textual Amendments

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