9U.K.In the case of—
(a)the doing of an act which enables HMRC to assess an amount of duty as due under a relevant excise provision, or
(b)supplying 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,
the potential lost revenue is the amount of the duty which may be assessed as due.
Commencement Information
I1Sch. 41 para. 9 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2