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Section 18 Consequential modifications of enactments.C1C2C3C4C5C6I1

United Kingdom

(1)

Subject to subsection (2) below, references in the Management Act to a penalty shall not include references to a penalty under this Chapter.

(2)

Section 117 of the Management Act (execution and distress against revenue traders) shall have effect—

(a)

as if any amount assessed as due from any person by way of a penalty under this Chapter F1. . . were an amount of excise duty payable by that person; F2. . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Section 127 of the Management Act (determination of disputes as to duties on imported goods) shall cease to have effect; F3. . .

F4(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

In section 29A(1)(d) of that Act of 1981 (certificate to be evidence of certain matters), for the words “or estimate made in pursuance of this Act” there shall be substituted “ made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994 ”.

(6)

In section 35(1)(c) of the M1Finance Act 1993 (certificate to be evidence of certain matters), for the words “in an estimate made under section 116A of the Customs and Excise Management Act 1979” there shall be substituted “ in any assessment made under section 12 of the Finance Act 1994 ”.

(7)

In section 827 of the Taxes Act 1988 (VAT penalties etc.), after subsection (1) there shall be inserted the following subsection—

“(1A)

Where a person is liable to make a payment by way of a penalty under any of sections 8 to 11 of the Finance Act 1994 (penalties relating to excise), that payment shall not be allowed as a deduction in computing any income, profits or losses for any tax purposes.”

(8)

Subsections (1) F5and (2) above shall be without prejudice to section 13(5) above; and subsection (7) above shall have effect in relation to any chargeable period ending after the coming into force of the provision which provides for the imposition of the penalty in question.

Annotations

Textual amendments

F1

Words in s. 18(2)(a) repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2

F2

S. 18(2)(b) and the preceding word “and” repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2

F3

Words in s. 18(3) repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F4

S. 18(4) repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2

F5

Words in s. 18(8) substituted (1.7.1997) by 1997 c. 16, s. 53(4)(9); S.I. 1997/1432, art. 2

Marginal citations

M1

1993 c. 34.

Modifications

C1

Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

C2

Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

C3

Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7

C4

Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

C5

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

C6

Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

S. 18 wholly in force at 1.1.1995; s. 18 not in force at Royal Assent see s. 19(1); s. 18(1)(2)(7)(8) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 18 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3

Notes on Chapter II

Modifications

C1

Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5

C2

Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)

C3

Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)

C10

Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by S.I. 2010/593, reg. 85F (as inserted by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2); and as amended (3.3.2025) by S.I. 2024/1262, regs. 1(2), 4(11))