Finance Act 2008

Putting product to use that attracts higher duty U.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.
[F1 HODA 1979 section 14F(2)] [F1 HODA 1979 section 14F(8)]	[F1 Rebated heavy oil or bioblend.] [F1 Rebated heavy oil, biodiesel or bioblend]
[F2 HODA 1979 section 20AAD(5)	Mixtures containing aqua methanol.]
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.

Textual Amendments

F1 Words in Sch. 41 para. 3(1) Table substituted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 16, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

F2 Words in Sch. 41 para. 3(1) Table inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 16 para. 14, Sch. 17 para. 11

Commencement Information

I1 Sch. 41 para. 3 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2