Section 30 Demands for penaltiesI1C1
United Kingdom
Where a person is liable to a penalty under this Part, the Commissioners 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 subsection is subject to—
any appeal under section F133 (appeals to tribunal); and
subsection (3).
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the demand has subsequently been withdrawn; or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 section 29.
Annotations
Textual amendments
- F1
Word in s. 30(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. 1 para. 361
Modifications
- C1
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Commencement
- I1
S. 30 in force at 27.11.2003 by S.I. 2003/2985, art. 2
Notes on Part 3
Modifications
- C1
Pt. 3 modified (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(7) (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)
- C2
Pt. 3 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.