Regulation 4 Assessments where incorrectly low rate of alcohol duty appliedI1

United Kingdom

(1)

This regulation applies if—

(a)

alcohol duty^f1 is charged on alcoholic products,

(b)

the duty is charged on the basis of strength ascertained in accordance with regulation 3(3) to 3(5)(b), and

(c)

the strength is to be ascertained using the actual strength method.

(2)

The Commissioners—

(a)

may assess as being alcohol duty due from the liable person an amount equal to any duty shortfall, and

(b)

must notify that person or that person’s representative of any assessment under sub-paragraph (a).

(3)

In this regulation “duty shortfall” means any difference between—

(a)

the actual amount of alcohol duty chargeable on the alcoholic product, and

(b)

the lower amount that, at the excise duty point^f2, was charged as a result of ascertaining strength in accordance with regulation 3(3) to 3(5)(b).

(4)

The reference in paragraph (2) to the “liable person” is a reference to the person liable to pay the alcohol duty on the alcoholic products.

Annotations

f1: “Alcohol duty” is defined in section 47 of the Act (alcohol duty: charge).
f2: “Excise duty point” is defined in section 49 of the Act (excise duty point and payment).