ECP1100 | Introduction: Scope of this guidance

This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994 in respect of

• breaches of regulations

• breaches of walking possession agreements (BWP).

It does not cover in detail the penalties under

• FA 2008 Schedule 41

• FA 2008 Schedule 36

• FA 2007 Schedule 24, and

• civil evasion under FA 1994 Section 8.

However, the guidance does make reference to these penalties where sections 9 and 11 penalties do not apply or have been repealed by a relevant Act.

Guidance on Excise assessments can be found in the Excise Assessments Interim Guidance.