Regulation 6 Demands for penalties
United Kingdom
Where a person is liable to a penalty under regulation 3, F1HMRC may give to that person or his representative a notice in writing (a “demand notice”) demanding payment of the amount due by way of penalty.
An amount demanded as due from a person or his representative in accordance with subsection (1) is recoverable as if it were an amount due from the person or, as the case may be, the representative as an amount of customs duty.
This paragraph is subject to—
- (a)
any appeal under regulation F29 (appeals to tribunal); and
- (b)
paragraph (3) below.
An amount so demanded is not recoverable if or to the extent that—
The demand has subsequently been withdrawn; or
The amount has been reduced under regulation 5.
Annotations
Textual amendments
- F1
Word in reg. 6 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5
- F2
Word in reg. 6(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 122