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Article 2
Provisions of the Act | Subject matter of provisions |
---|---|
section 8 | Penalty for evasion of excise duty |
section 9(1) to (8) | Penalties for contraventions of statutory requirements |
sections 10 and 11 | Exceptions and breaches of walking possession agreements |
section 12(1) to (6), (7) (with the exception of, in paragraph (a) the references to sections 100(3), 136(1), 159(6), 170(1) and (2) and 170B(1) of the Management Act, and paragraphs (b) and (c)) and (8) | Assessments to excise duty |
section 13 | Assessments to penalties |
section 14(1) (with the exception of paragraph (a)) and (2) to (5) | Requirement for review of a decision |
section 15 | Review procedure |
section 16(1) to (5), (6) (with the exception of paragraphs (b) and (c)), (7) and (8) | Appeals to a tribunal |
section 17 | Interpretation |
section 18(1), (2), (7) and (8) | Consequential modifications of enactments |
paragraphs 9 and 10 of Schedule 5 | Decisions concerning air passenger duty subject to review and appeal and interpretation of Schedule |
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