[F1170A Offence of handling goods subject to unpaid excise duty.U.K.
(1)Subject to subsection (2) below, if—
(a)after the excise duty point for any goods which are chargeable with a duty of excise, a person acquires possession of those goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with those goods; and
(b)at the time when he acquires possession of those goods or is so concerned, [F2a payment of duty on the goods is outstanding and]has not been deferred,
[F3the conduct of that person falling within paragraph (a) above shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the unpaid duty.].
[F4(2) Section 10 of the Finance Act 1994 (exception to civil penalty in cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above; but such conduct shall not give rise to any liability to a penalty under section 9 of that Act if the person whose conduct it is satisfies the Commissioners or, on appeal, a VAT and duties tribunal, that he—]
(a)acted in accordance with the directions of, or with the consent of, the proper officer; or
(b)was not himself the person, or one of the persons, liable to pay the unpaid duty and at the time when he acted either—
(i)had no grounds for suspecting that the goods were chargeable with a duty of excise that had not yet been paid; or
(ii)believed on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect.]
Textual Amendments
F1S. 170A wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.
F2Words in s. 170A(1)(b) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))
F3Words in s. 170A(1) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))
F4Words in s. 170A(2) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 13(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))
Modifications etc. (not altering text)
C1S. 170A applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 3, Sch.
C2S. 170A applied (with modifications) (17.3.2000) by S.I. 2000/426, art. 4, Sch. 2