{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-3.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/41/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) A penalty is payable by a person (“P”) where P does an act which enables HMRC to assess an amount as duty due from P under any of the provisions in the Table below (a “relevant excise provision”).\nProvision under which assessment may be made\nSubject-matter of provision\nPart 2 of F(No. 2)A 2023 (alcohol duty), section 53(2)\nUnauthorised repackaging of qualifying draught products.\nPart 2 of F(No. 2)A 2023 (alcohol duty), section 78(8)\nSpirits: authorised use for certain purposes.\nPart 2 of F(No. 2)A 2023 (alcohol duty), section 79(2)\nSpirits: imported goods not for human consumption.\nHODA 1979 section 10(3)\nDuty-free oil.\nHODA 1979 section 13(1A)\nRebated heavy oil.\nHODA 1979 section 13AB(1)(a) or (2)(a)\nKerosene.\nHODA 1979 section 13AD(2)\nKerosene.\nHODA 1979 section 13ZB(1)\nHeating oil etc.\nHODA 1979 section 14(4)\nLight oil for use as furnace oil.\nHODA 1979 section 14D(1)\nRebated biodiesel or bioblend.\nHODA 1979 section 14F(2) HODA 1979 section 14F(8)\nRebated heavy oil or bioblend. Rebated heavy oil, biodiesel or bioblend\nHODA 1979 section 20AAD(5)\nMixtures containing aqua methanol.\nHODA 1979 section 23(1B)\nRoad fuel gas on which no duty paid.\nHODA 1979 section 24(4A)\nDuty-free and rebated oil.\n(2) A penalty is payable by a person (“P”) where P supplies a product knowing that it will be used in a way which enables HMRC to assess an amount as duty due from another person under a relevant excise provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 41 para. 3 Table substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 18(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 41 para. 3(1) Table substituted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 16, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 41 para. 3(1) Table inserted (15.9.2016 for specified purposes, 14.11.2016 in so far as not already in force) by Finance Act 2016 (c. 24), Sch. 16 para. 14, Sch. 17 para. 11"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 41 para. 3 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "substituted for Sch. 41 para. 6A(1)",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/3",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}