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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Version Superseded: 15/09/2016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Point in time view as at 01/04/2010.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](/images/chrome/helpIcon.gif)
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Changes to Legislation
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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.
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