25.—(1) A person is not guilty of an offence contrary to section 8G(4) of the Act in relation to any conduct that took place before 1st July 2001.
(2) A person afforded relief from duty in accordance with an Order made under section 13(1) or section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 is not guilty of an offence contrary to section 8G(4) of the Act unless his conduct occasioned the excise duty point prescribed by regulation 12(4) above.
(3) Where any person is, in accordance with section 13 of the Finance Act 1994(1), the subject of an assessment to a penalty for conduct falling within paragraph (a) of section 170A(1) of the Customs and Excise Management Act 1979(2) he is not, in relation to that conduct, guilty of an offence contrary to section 8G(4) of the Act.
1994 c. 9; section 13 was amended by the Finance Act 1997 (c. 16), section 53(3) and Schedule 6, paragraph 1(3).
1979 c. 2; section 170A was inserted by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 8 and amended by the Finance Act 1994 (c. 9), Schedule 4, paragraph 13.