Article 4 Penalties, assessments and appeals

The following enactments apply, for the purposes of this Order, in corresponding manner to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—

(a)

Part I Chapter II of the Finance Act 1994^f1 (appeals and penalties);

(b)

section 49(3) of the Alcoholic Liquor Duties Act 1979^f2 (civil penalty and forfeiture for contravention of or failure to comply with beer regulations);

(c)

section 7(2) of the Tobacco Products Duty Act 1979^f3 (civil penalty and forfeiture for contravention of or failure to comply with regulations for management of duty);

(d)

section 100J of the Customs and Excise Management Act 1979^f4 (civil penalty and forfeiture for contravention of or failure to comply with registered excise dealers and shippers regulations).

Annotations

Footnotes

f1: 1994 c. 9.
f2: 1979 c. 4.
f3: 1979 c. 7.
f4: 1979 c. 2; section 100 J was inserted by the Finance Act 1991 (c. 31) and substituted by the Finance Act 1994 (c. 9).