Putting product to use that attracts higher dutyU.K.
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.
Commencement Information
I1Sch. 41 para. 3 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2