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The Customs (Contravention of a Relevant Rule) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 3113
- Regulation 3
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Relevant Rule and Amount of Penalty
3.—(1) The Schedule to these regulations shall have effect.
(2) An entry in Column 1 of the Schedule specifies the relevant rule or the description of a relevant rule in the case of any relevant tax or duty to which it applies for the purposes of section 26(1) of the Finance Act 2003 (Penalty for contravention of relevant rule).
(3) An entry in Column 2 of the Schedule adjacent to an entry in Column 1 specifies a person, of the description there laid out, who shall be liable to a penalty under section 26 of the Finance Act 2003 (where his conduct contravenes the relevant rule or a relevant rule of the description specified for the purposes of that section).
(4) An entry in Column 3 of the Schedule adjacent to an entry in Columns 1 and 2 specifies for the purposes of section 26(1) of the Finance Act 2003 the maximum amount of the penalty which may be imposed upon a person specified for the purposes of that section as liable for that contravention of that specified relevant rule.
(5) Any description of a relevant rule specified in Column 1 and any description of a person prescribed in Column 2 of the Schedule is without prejudice to the effect of any directly applicable Community provision so described or description of a person responsible contained in that provision so described.
(6) A specified relevant rule or description of a person shall be construed in accordance with the effect and scope of that directly applicable Community provision referred to in Column 1.
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