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Finance Act 2008

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This is the original version (as it was originally enacted).

Handling goods subject to unpaid excise duty

4(1)A penalty is payable by a person (P) where—

(a)after the excise duty point for any goods which are chargeable with a duty of excise, P acquires possession of the goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with the goods, and

(b)at the time when P acquires possession of the goods or is so concerned, a payment of duty on the goods is outstanding and has not been deferred.

(2)In sub-paragraph (1)—

  • “excise duty point” has the meaning given by section 1 of F(No.2)A 1992, and

  • “goods” has the meaning given by section 1(1) of CEMA 1979.

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