Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 21 Goods shipped or carried as stores on ships or aircraft

Penalties and enforcement

7 In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 20 insert—

“20A

Excise duties

Return under regulations under section 60A of the Customs and Excise Management Act 1979”.