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The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 593
- PART 16
- Regulation 89
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Civil PenaltiesU.K.
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89.—(1) In the case of any contravention of or failure to comply with any relevant regulation or any [F1EMCS requirement], section 100J of CEMA 1979 M1 (contravention of registered excise dealers and shippers regulations) applies for the purposes of attracting civil penalties under section 9 of the Finance Act 1994 in the following manner.
(2) Any contravention of, or failure to comply with, any relevant regulation is treated as if it were a contravention of a provision of registered excise dealers and shippers regulations.
(3) In so far as the contravention or failure is not included in paragraph (2) any contravention of, or failure to comply with, any [F2EMCS requirement] is treated as if it were a failure to comply with a condition or restriction imposed by or under registered excise dealers and shippers regulations.
(4) In this regulation “relevant regulation” means a regulation specified in Schedule 1.
Textual Amendments
F1Words in reg. 89(1) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 39 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
F2Words in reg. 89(3) substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 39 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)
Marginal Citations
M1Section 100J was inserted by the Finance Act 1991 (c. 31), Schedule 4 and has been amended by the Finance Act 1994 (c. 9), Schedule 4, Part 1, paragraph 4.
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