This is the original version (as it was originally enacted).
4(1)A penalty is payable by a person (P) where—
(a)after the excise duty point for any goods which are chargeable with a duty of excise, P acquires possession of the goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with the goods, and
(b)at the time when P acquires possession of the goods or is so concerned, a payment of duty on the goods is outstanding and has not been deferred.
(2)In sub-paragraph (1)—
“excise duty point” has the meaning given by section 1 of F(No.2)A 1992, and
“goods” has the meaning given by section 1(1) of CEMA 1979.
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