# Finance Act 2008, Paragraph 10


In the case of acquiring possession of, or being concerned in dealing with, goods the payment of duty on which is outstanding and has not been deferred or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid, the potential lost revenue is an amount equal to the amount of duty due on the goods.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.