SolvedDNALC13050 | Penalties and assessments: Regulatory penalties
From HM Revenue & Customs · Denatured Alcohol: main contents
If any person contravenes or fails to comply with the Denatured Alcohol Regulations 2005 or any conditions, restrictions or requirements imposed under the Denatured Alcohol Regulations 2005 they will be liable to a civil penalty and any dutiable alcoholic liquor or denatured alcohol in respect of which there is such a contravention or failure to comply will be liable to forfeiture.
Legal basis
| Subject | Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated) |
|---|---|
| Contravention or failure to comply | s.77(3) |
| Civil penalty | s.77(3) Finance Act 1994, s.9 |
| Forfeiture | s.77(5) |