The Wholesaling of Controlled Liquor Regulations 2015

PART 5 PENALTIES

Interpretation of this Part

20.  In this Part “P” means a person who contravenes a requirement of these Regulations or any condition or restriction to which P’s approval to carry on a controlled activity is subject.

Liability to a penalty

21.—(1) A penalty is payable by P.

(2) The amount of the penalty is £500 for each contravention.

Assessment and recovery

22.—(1) Where P is liable to a penalty under regulation 21, the Commissioners may assess the amount due by way of penalty and notify P, or P’s representative, accordingly.

(2) The notification must state the contravention in respect of which the penalty is assessed.

(3) Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty under this regulation.

(4) A penalty under this regulation must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.

(5) An assessment is to be treated as an amount of duty due from P under the Act and may be recovered accordingly.

(6) An assessment of a penalty under this regulation may not be made later than one year after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.

(7) In this regulation “representative” means a person’s personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to that person or any of that person’s property or any other person acting in a representative capacity in relation to that person.

Reasonable excuse

23.—(1) Liability to a penalty does not arise under regulation 21 if P satisfies the Commissioners or (on an appeal made to the appeal tribunal) the tribunal that there is a reasonable excuse for the contravention.

(2) For the purposes of paragraph (1), where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the contravention.

(3) Where it appears to the Commissioners or (on an appeal made to the appeal tribunal) the tribunal that there is no reasonable excuse for continuation of conduct for which there was at first a reasonable excuse, liability to a penalty under regulation 21 is to be determined as if the conduct began at the time when there ceased to be a reasonable excuse for its continuation.

(4) In this regulation “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994(1).

Joint and several liability of members of a group

24.  All bodies corporate who, in accordance with Part 3 of these Regulations, are treated as members of a group when any penalty under Schedule 2B of the Act, or these Regulations, becomes payable by the representative member, together with any bodies corporate who become treated as members of the group while any penalty remains unpaid, are jointly and severally liable for any penalty payable by the representative member.

(1)

1994 c. 9, relevantly amended by S.I. 2009/56.