The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

[F1Application of the Finance Act 1994 to this partU.K.

This section has no associated Explanatory Memorandum

85F.—(1) The provisions of Part 1, Chapter 2 (appeals and penalties) of the Finance Act 1994 (“FA 1994”) apply in relation to contraventions of any requirements imposed by or under regulations 85B [F2or 85C] with the following modifications.

(2) A contravention referred to in paragraph (1) is to be treated as a default falling within section 12(2) FA 1994 (assessments).

(3) A decision whether or not and in which respects any person is to be or is to continue to be approved as an authorised excise free zone business under regulation 85C F3..., is to be treated as an “approval decision” under section 16A(2) of FA 1994.]

Textual Amendments