{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-85F",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-85F.json",
  "legislation": "uksi/2010/593",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010",
  "path": "regulation/85F",
  "kind": "regulation",
  "number": "85F",
  "heading": "Application of the Finance Act 1994 to this part",
  "text": "(1) The provisions of Part 1, Chapter 2 (appeals and penalties) of the Finance Act 1994 (“FA 1994”) apply in relation to contraventions of any requirements imposed by or under regulations 85B or 85C with the following modifications.\n(2) A contravention referred to in paragraph (1) is to be treated as a default falling within section 12(2) FA 1994 (assessments).\n(3) A decision whether or not and in which respects any person is to be or is to continue to be approved as an authorised excise free zone business under regulation 85C ..., is to be treated as an “approval decision” under section 16A(2) of FA 1994.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14A inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 85F(1) substituted (3.3.2025) by The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(11)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 85F(3) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 4(11)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/593/regulation/85F",
    "retrieved_at": "2026-10-29T02:49:56.953206+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}