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SCHEDULES

SCHEDULE 21U.K.Goods shipped or carried as stores on ships or aircraft

Penalties and enforcementU.K.

6U.K.In CEMA 1979, after section 60A (inserted by paragraph 3 above) insert—

60BFailure to comply with regulations under section 60A

(1)This section applies if a person fails to comply with—

(a)any provision made by or under regulations under section 60A; or

(b)any condition or restriction imposed under such regulations.

(2)The person's failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).

(3)Any goods in respect of which the person fails to comply with the provision, condition or restriction are liable to forfeiture.

(4)Subsection (2) does not apply if, as a result of the failure, the person is liable to pay a penalty under Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) or Schedule 56 to that Act (penalty for failure to make payments on time).

Commencement Information

I1Sch. 21 para. 6 in force at 1.4.2015 by S.I. 2015/812, art. 2

7U.K.In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 20 insert—

20AExcise dutiesReturn under regulations under section 60A of the Customs and Excise Management Act 1979.

Commencement Information

I2Sch. 21 para. 7 in force at 1.4.2015 by S.I. 2015/812, art. 2

8U.K.In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after item 11G insert—

11GAExcise dutiesAmount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid.

Commencement Information

I3Sch. 21 para. 8 in force at 1.4.2015 by S.I. 2015/812, art. 2