SolvedECP3900 | Legislation supporting the penalties: Category 8: liable to a geared or Schedule 41 FA 2008 penalty
From HM Revenue & Customs · Excise Civil Penalties Manual
Category 8 includes handling of goods subject to unpaid excise duty after the duty point.
The laws affected are
| Act | Section |
|---|---|
| CEMA - Applies for contraventions up to and including 31 March 2010 | 170A |
| Finance Act 2008 - Applies for contraventions on or after 01 April 2010 | Schedule 41(4) (VAT & Excise wrongdoing). You should refer to the Compliance Handbook for guidance on applying a Schedule 41 penalty, see CH91550. |
See also ECP4400 - Geared penalties.