# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 85F: Application of the Finance Act 1994 to this part

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

(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.
(2) A contravention referred to in paragraph (1) is to be treated as a default falling within section 12(2) FA 1994 (assessments).
(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.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/85F (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-85F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.