SolvedECP3300 | Legislation supporting the penalties: Category 2: liable to a fixed penalty
From HM Revenue & Customs · Excise Civil Penalties Manual
Category 2 includes failure to notify a material change in the business such as
legal entity
address
ceasing to produce or deal in excise goods.
The laws that are affected are
| Act | Section |
|---|---|
| CEMA | 92(6); 93(6); 100(J) |
| ALDA | 15(5); 19(2); 49(3); 56(2); 62(6) |
| HODA | 21(3) |
| TPDA | 7(2) |
See also ECP4500 - Fixed penalties.