EAIG6500 | Other powers to assess: definition of any relevant excise duty relief

Section 12B of the Finance Act 1994 contains supplementary provisions to section 12A. Section 12B(1) lists the relevant excise duty reliefs and defines when they have been given and the amount that has been given.

In brief, relevant excise duty relief has been given if

• an amount of excise duty a person is liable to pay has been remitted, or payment has been waived

• excise duty has been repaid to a person

• drawback of excise duty has been paid to a person, or the liability of a person to repay drawback has been waived

• an allowance of excise duty has been made

• an amount of rebate has been allowed, or

• other specified circumstances within the Hydrocarbon Oil Duties Act 1979 apply.

The “excepted relief” referred to in section 12A(1) is the repayment of overpaid duty under section 137A of the Customs and Excise Management Act 1979.