- Latest available (Revised)
- Point in Time (13/08/2009)
- Original (As enacted)
No versions valid at: 13/08/2009
Point in time view as at 13/08/2009. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2008, Cross Heading: Putting product to use that attracts higher duty is up to date with all changes known to be in force on or before 30 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Valid from 01/04/2010
3(1)A penalty is payable by a person (“P”) where P does an act which enables HMRC to assess an amount as duty due from P under any of the provisions in the Table below (a “relevant excise provision”).U.K.
Provision under which assessment may be made | Subject-matter of provision |
---|---|
ALDA 1979 section 8(4) | Spirits for use for medical or scientific purposes. |
ALDA 1979 section 10(4) | Spirits for use in art or manufacture. |
ALDA 1979 section 11(3) | Imported goods not for human consumption containing spirits. |
HODA 1979 section 10(3) | Duty-free oil. |
HODA 1979 section 13(1A) | Rebated heavy oil. |
HODA 1979 section 13AB(1)(a) or (2)(a) | Kerosene. |
HODA 1979 section 13AD(2) | Kerosene. |
HODA 1979 section 13ZB(1) | Heating oil etc. |
HODA 1979 section 14(4) | Light oil for use as furnace oil. |
HODA 1979 section 14D(1) | Rebated biodiesel or bioblend. |
HODA 1979 section 14F(2) | Rebated heavy oil or bioblend. |
HODA 1979 section 23(1B) | Road fuel gas on which no duty paid. |
HODA 1979 section 24(4A) | Duty-free and rebated oil. |
(2)A penalty is payable by a person (“P”) where P supplies a product knowing that it will be used in a way which enables HMRC to assess an amount as duty due from another person under a relevant excise provision.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: