The Excise Warehousing (Etc.) Regulations 1988

Limitation of penaltiesU.K.

6.  If any person contravenes or fails to comply with any of these Regulations or with any condition imposed under these Regulations and in consequence is liable to a penalty under section 15(7) of the Alcoholic Liquor Duties Act 1979 (breach of regulations relating to a distiller’s warehouse), and by reason of that contravention or failure is also liable to a penalty under section 93(6) of the Customs and Excise Management Act 1979 (breach of warehousing regulations) the amount of the penalty imposed under the said section 15(7) shall not exceed the penalty specified by the said section 93(6).

Commencement Information

I1Reg. 6 in force at 1.6.1988, see reg. 1