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The Excise Goods (Drawback) Regulations 1995
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- 1995 No. 1046
- PART IV
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PART IVCIVIL PENALTIES
Conduct attracting a civil penalty
14.—(1) If any person who is not an eligible claimant makes a claim for drawback his conduct shall attract a penalty under section 9 of the Finance Act 1994 which shall be calculated by reference to the amount of the drawback claimed.
(2) If any eligible claimant makes a claim for drawback in respect of goods that are not eligible goods his conduct shall attract a penalty under section 9 of the Finance Act 1994 which shall be calculated by reference to the amount of the drawback claimed.
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