# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 89: Civil Penalties

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

(1) In the case of any contravention of or failure to comply with any relevant regulation or any EMCS requirement, section 100J of CEMA 1979 (contravention of registered excise dealers and shippers regulations) applies for the purposes of attracting civil penalties under section 9 of the Finance Act 1994 in the following manner.
(2) Any contravention of, or failure to comply with, any relevant regulation is treated as if it were a contravention of a provision of registered excise dealers and shippers regulations.
(3) In so far as the contravention or failure is not included in paragraph (2) any contravention of, or failure to comply with, any EMCS requirement is treated as if it were a failure to comply with a condition or restriction imposed by or under registered excise dealers and shippers regulations.
(4) In this regulation “relevant regulation” means a regulation specified in Schedule 1.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/89 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.