SCHEDULES
C2C3C1SCHEDULE 41Penalties: failure to notify and certain VAT and excise wrongdoing
Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))
Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13
Putting product to use that attracts higher duty
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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”).
Provision under which assessment may be made | Subject-matter of provision |
|---|---|
F3Part 2 of F(No. 2)A 2023 (alcohol duty), section 53(2) | Unauthorised repackaging of qualifying draught products. |
Part 2 of F(No. 2)A 2023 (alcohol duty), section 78(8) | Spirits: authorised use for certain purposes. |
Part 2 of F(No. 2)A 2023 (alcohol duty), section 79(2) | Spirits: imported goods not for human consumption. |
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. |
| |
F2HODA 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.
Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34