SolvedECP3600 | Legislation supporting the penalties: Category 5: failure to pay - liable to geared and daily penalties
From HM Revenue & Customs · Excise Civil Penalties Manual
Category 5 includes failure to pay duty when due, or failure to pay assessments of duty issued because of overdue returns.
The laws affected are
| Act | Section |
|---|---|
| CEMA | 93(6); 100J; 116(3) |
| ALDA | 15(7); 22(9); 47(5); 49(3); 54(5); 55(6); 56(2); 62(4); 62(6). Note: Sections 47(5), 54(5), 55(6) and 62(4) are amended with affect from 01 April 2010 so that they now penalise failures to register or hold a license. Details of how a penalty is applied for contraventions under these sections are included at ECP3800. |
| BGDA | Schedule 1, para 13(1)(a), Schedule 3, para 16(3) and Schedule 4, para 16(1) |
| Finance Act 1993 (relating to lottery duty) | 27(4) |
| Finance Act 1997 (relating to gaming duty) | 12(5) |
| HODA | 21(3) |
| TPDA | 7(2) |