Regulation 4 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

After regulation 3(6), add—

“(7)
Where a person is liable to a penalty under these Regulations and the conduct giving rise to the liability continues after the date specified in a notice in writing given to that person by the Commissioners^f1, that continuation of the conduct—

(a)
shall constitute a further contravention of the same rule; and

(b)
shall make that person liable to a separate penalty accordingly.”

Annotations

Footnotes

f1: Section 24(3) of the Finance Act 2003 provides that “the Commissioners” means the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.