SolvedECP1600 | Introduction: Legislation covering excise civil penalties
From HM Revenue & Customs · Excise Civil Penalties Manual
The following are the legal provisions relating to civil penalties in the Finance Act 1994.
| Section | Provision |
|---|---|
| 9 | Penalties for contraventions of statutory requirements |
| 10 | Exceptions to liability under Section 9 (i.e. reasonable excuse) |
| 11 | Breaches of walking possession agreements |
| 13 | Assessments to penalties |