Search Legislation

The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

PART 5PENALTIES AND FORFEITURE

Penalties

11.  A person who does not comply with regulation 3(1) is liable to a penalty of the amount specified in section 9(2)(b) of the Finance Act 1994(1) (penalties for contraventions of statutory requirements).

Assessment of penalties

12.—(1) Where a person becomes liable for a penalty under regulation 11, the Commissioners may assess the penalty, and if they do so, they must notify the person liable.

(2) A notice under paragraph (1) must state the contravention in respect of which the penalty is assessed.

(3) Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty.

(4) A penalty assessed under paragraph (1) must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.

(5) An assessment is to be treated as an amount of duty due from the person liable and may be recovered accordingly.

(6) An assessment may not be made later than one year after the evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.

Exceptions from liability to a penalty

13.—(1) A person is not liable to a penalty under regulation 11 in respect of a contravention if—

(a)the contravention is not deliberate, and

(b)the person satisfies the Commissioners that there is a reasonable excuse for the contravention.

(2) For the purposes of paragraph (1)(b)—

(a)where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the contravention,

(b)where the person had a reasonable excuse for the relevant act or failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the contravention is remedied without unreasonable delay after the excuse has ceased.

Double jeopardy

14.  A person is not liable to a penalty under regulation 11 in respect of a contravention in respect of which the person has been convicted of an offence.

Forfeiture

15.  Where a person carries out a regulated activity contrary to regulation 3(1), the item of tobacco products manufacturing machinery in respect of which the person carried out the activity is liable to forfeiture.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources