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(1)If, in the case of any relevant tax or duty, a person of a prescribed description engages in any conduct by which he contravenes—
(a)a prescribed relevant rule, or
(b)a relevant rule of a prescribed description,
he is liable to a penalty under this section of a prescribed amount.
(2)Subsection (1) is subject to the following provisions of this Part.
(3)The power conferred by subsection (1) to prescribe a description of person includes power to prescribe any person (without further qualification) as such a description.
(4)Different penalties may be prescribed under subsection (1) for different cases or different circumstances.
(5)Any amount prescribed under subsection (1) as the amount of a penalty must not be more than £2,500.
(6)The Treasury may by order amend subsection (5) by substituting a different amount for the amount for the time being specified in that subsection.
(7)A statutory instrument containing an order under subsection (6) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.
(8)In this Part “relevant rule”, in relation to any relevant tax or duty, means any duty, obligation, requirement or condition imposed by or under any of the following—
(a)the Customs and Excise Management Act 1979 (c. 2), as it applies in relation to the relevant tax or duty;
(b)any other Act, or any statutory instrument, as it applies in relation to the relevant tax or duty;
(c)in the case of customs duty, Community export duty or Community import duty, Community customs rules;
(d)in the case of import VAT, Community customs rules as they apply in relation to import VAT;
(e)any directly applicable Community legislation relating to the relevant tax or duty;
(f)any relevant international rules applying in relation to the relevant tax or duty.
(9)In subsection (8)—
“Community customs rules” means customs rules, as defined in Article 1 of the Community Customs Code;
“relevant international rules” means international agreements so far as applying in relation to a relevant tax or duty and having effect as part of the law of any part of the United Kingdom by virtue of—
any Act or statutory instrument, or
any directly applicable Community legislation.
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