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Finance Act 2008

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Changes over time for: Paragraph 3

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Version Superseded: 15/09/2016

Status:

Point in time view as at 01/04/2010.

Changes to legislation:

Finance Act 2008, Paragraph 3 is up to date with all changes known to be in force on or before 18 February 2025. 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. Help about Changes to Legislation

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 madeSubject-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

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