Modifications etc. (not altering text)
C1Sch. 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
C2Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))
C3Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13
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 |
|---|---|
| [F1Part 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 14F(2)] [F2HODA 1979 section 14F(8)] | [F2Rebated heavy oil or bioblend.] [F2Rebated heavy oil, biodiesel or bioblend] |
| [F3HODA 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
F1Words in Sch. 41 para. 3 Table substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 18(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
F2Words 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))
F3Words 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
I1Sch. 41 para. 3 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2