# The Excise Goods (Drawback) Regulations 1995, Regulation 14: Conduct attracting a civil penalty

Extent: E+W+S+N.I.

(1) If any person who is not an eligible claimant makes a claim for drawback his conduct shall attract a penalty under section 9 of the Finance Act 1994 which shall be calculated by reference to the amount of the drawback claimed.
(2) If any eligible claimant makes a claim for drawback in respect of goods that are not eligible goods his conduct shall attract a penalty under section 9 of the Finance Act 1994 which shall be calculated by reference to the amount of the drawback claimed.

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Source: https://www.legislation.gov.uk/uksi/1995/1046/regulation/14 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.