SCHEDULE 2Alternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act
Customs and Excise Management Act 1979 (c.2)
1.
(1)
The Customs and Excise Management Act 1979 is amended as follows.
(2)
In section 24 (control of movement of goods by pipe-line), in subsection (6)(a) for “the prescribed sum” substitute “£20,000”.
(3)
(a)
in subsection (4)(a), for “the prescribed sum” substitute “£20,000”;
(b)
in subsection (5B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
(4)
(5)
(6)
(7)
(8)
In section 63 (entry outwards of exporting ships), in subsection (6)(a), for “the prescribed sum” substitute “£20,000”.
(9)
In section 64 (clearance outwards of ships and aircraft), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.
(10)
(11)
In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (3)(a), for “the prescribed sum” substitute “£20,000”.
(12)
(13)
(a)
in subsection (1), for “level 5 on the standard scale” substitute “£20,000”;
(b)
in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
(14)
(15)
In section 129 (power to remit or repay duty on denatured goods), in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.
(16)
In section 136 (offences in connection with claims for drawback, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(17)
(18)
In section 159 (power to examine and take account of goods), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.
(19)
In section 167 (untrue declarations, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(20)
In section 168 (counterfeiting documents etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(21)
(a)
in subsection (3)(a), for “the prescribed sum” substitute “£20,000”;
(b)
in subsection (4B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.
(22)
(23)
In Schedule 1 (controlled drugs: variation of punishments for certain offences under the Act) in paragraph 1, in paragraph (a) of the substituted text, for “the prescribed sum” substitute “£20,000”.
Customs and Excise Duties (General Reliefs) Act 1979 (c.3)
2.
(1)
The Customs and Excise Duties (General Reliefs) Act 1979 is amended as follows.
(2)
(3)
(4)
In section 15 (false statements etc in connection with reliefs from customs duties)—
(a)
in subsection (2)(a), for “the prescribed sum” substitute “£20,000”;
(b)
omit subsection (3)(a).
Alcoholic Liquor Duties Act 1979 (c.4)
3.
(1)
The Alcoholic Liquor Duties Act 1979 is amended as follows.
(2)
In section 17 (offences in connection with removal of spirits from distillery, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
(3)
(4)
(a)
in paragraph 5(3), for “level 5 on the standard scale” substitute “£20,000”;
(b)
in paragraph 6(3), for “level 5 on the standard scale” substitute “£20,000”;
(c)
in paragraph 7(3), for “level 5 on the standard scale” substitute “£20,000”.
Hydrocarbon Oil Duties Act 1979 (c.5)
4.
(1)
The Hydrocarbon Oil Duties Act 1979 is amended as follows.
(2)
In section 10 (restrictions on the use of duty-free oil), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.
(3)
In section 13 (penalties for contravention of section 12), in subsection (5)(a), for “the prescribed sum” substitute “£20,000”.
(4)
(5)
In section 14 (rebate on light oil for use as furnace fuel), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.
(6)
(7)
Betting and Gaming Duties Act 1981 (c.63)
5.
(1)
The Betting and Gaming Duties Act 1981 is amended as follows.
(2)
(3)
In Schedule 1 (betting duties)—
(a)
in paragraph 13(3)(i), for “the prescribed sum” substitute “£20,000”;
(b)
in paragraph 14(1)(a), for “the prescribed sum” substitute “£20,000”.
(4)
In Schedule 3 (bingo duty)—
(a)
in paragraph 16(1)(a), for “the prescribed sum” substitute “£20,000”;
(b)
in paragraph 16(2)(i), for “the prescribed sum” substitute “£20,000”.
Finance Act 1993 (c.34)
6.
(1)
The Finance Act 1993 is amended as follows.
(2)
In section 29 (registration of promoters etc), in subsection (7)(a), for “the statutory maximum” substitute “£20,000”.
(3)
In section 31 (general offences)—
(a)
in subsection (2)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in subsection (4)(a), for “the statutory maximum” substitute “£20,000”.
Finance Act 1994 (c.9)
7.
(1)
The Finance Act 1994 is amended as follows.
(2)
In section 41 (offences: air passenger duty)—
(a)
in subsection (2)(a)(i), for “the statutory maximum” substitute “£20,000”;
(b)
in subsection (4)(a), for “the statutory maximum” substitute “£20,000”.
(3)
In Schedule 7 (insurance premium tax)—
(a)
in paragraph 10(1)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in paragraph 10(3)(a), for “the statutory maximum” substitute “£20,000”;
(c)
in paragraph 10(5)(a), for “the statutory maximum” substitute “£20,000”;
(d)
in paragraph 10(6), for “level 5 on the standard scale” substitute “£20,000”;
(e)
in paragraph 10(7), for “level 5 on the standard scale” substitute “£20,000”.
Value Added Tax Act 1994 (c.23)
8.
(1)
Section 72 of the Value Added Tax Act 1994 (offences) is amended as follows.
(2)
In subsection (1)(a), for “the statutory maximum” substitute “£20,000”.
(3)
In subsection (3)(i), for “the statutory maximum” substitute “£20,000”.
(4)
In subsection (8)(a), for “the statutory maximum” substitute “£20,000”.
(5)
In subsection (10), for “level 5 on the standard scale” substitute “£20,000”.
(6)
In subsection (11), for “level 5 on the standard scale” substitute “£20,000”.
Finance Act 1996 (c.8)
9.
In Schedule 5 to the Finance Act 1996 (landfill tax)—
(a)
in paragraph 16(1)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in paragraph 16(3)(a), for “the statutory maximum” substitute “£20,000”;
(c)
in paragraph 16(5)(a), for “the statutory maximum” substitute “£20,000”;
(d)
in paragraph 16(6), for “level 5 on the standard scale” substitute “£20,000”;
(e)
in paragraph 16(7), for “level 5 on the standard scale” substitute “£20,000”.
Finance Act 1997 (c.16)
10.
In Schedule 1 to the Finance Act 1997 (gaming duty: administration, enforcement etc), in paragraph 12(3)(a)(i), for “the statutory maximum” substitute “£20,000”.
Finance Act 2000 (c.17)
11.
(1)
Schedule 6 to the Finance Act 2000 (climate change levy) is amended as follows.
(2)
In paragraph 92 (criminal offences: evasion)—
(a)
in sub-paragraph (3)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in sub-paragraph (4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”.
(3)
In paragraph 93 (criminal offences: misstatements)—
(a)
in sub-paragraph (3)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in sub-paragraph (4), for “the statutory maximum” substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”.
(4)
In paragraph 94 (criminal offences: conduct involving evasions or misstatements)—
(a)
in sub-paragraph (3)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in sub-paragraph (4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”.
(5)
In paragraph 95 (criminal offences: preparations for evasion)—
(a)
in sub-paragraph (2), for “level 5 on the standard scale” substitute “£20,000”;
(b)
in sub-paragraph (3), for “level 5 on the standard scale” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (2)”.
(6)
In paragraph 139 (security for levy), in sub-paragraph (5), for “level 5 on the standard scale” substitute “£20,000”.
Finance Act 2001 (c.9)
12.
(1)
The Finance Act 2001 is amended as follows.
(2)
In section 26 (security for levy), in subsection (4), for “level 5 on the standard scale” substitute “£20,000”.
(3)
In Schedule 6 (aggregates levy: evasion, misdeclaration and neglect)—
(a)
in paragraph 1(3)(a), for “the statutory maximum” substitute “£20,000”;
(b)
in paragraph 1(4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £5,000 mentioned in paragraph 1(3)(a)”;
(c)
in paragraph 2(3)(a), for “the statutory maximum” substitute “£20,000”;
(d)
in paragraph 2(4) (in the words following paragraph (b)), for “the statutory maximum” substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”;
(e)
in paragraph 3(3)(a), for “the statutory maximum” substitute “£20,000”;
(f)
in paragraph 3(4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”;
(g)
in paragraph 4(2), for “level 5 on the standard scale” substitute “£20,000”;
(h)
in paragraph 4(3), for “level 5 on the standard scale” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (2)”.
Finance Act 2012 (c.14)
13.
In Schedule 24 to the Finance Act 2012 (machine games duty), in paragraph 37(3)(a), for “the statutory maximum” substitute “£20,000”.