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Official guidance
Excise Assessments Interim Guidance

EAIG6000 · Other powers to assess

  • EAIG6100 · Assessments relating to spirits
  • EAIG6200 · Assessments relating to small brewery beer
  • EAIG6300 · Assessments relating to tobacco products
  • EAIG6350 · Assessment of amusement machine gaming duty
  • EAIG6400 · The power to assess for any relevant excise duty relief
  • EAIG6500 · Definition of any relevant excise duty relief
  • EAIG6600 · Who is the liable person
  • EAIG6700 · Assessments for the recovery of drawback
  1. Other powers to assess: contents
  2. Other powers to assess: who is the liable person

EAIG6600 | Other powers to assess: who is the liable person

From HM Revenue & Customs · Excise Assessments Interim Guidance

Section 12(B)(3) of the Finance Act 1994 defines the liable person for the purposes of an assessment under section 12A. In most cases this will be the person to whom the relief in question was given. If you are in doubt you should check with the appropriate regime policy team.

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