Paragraph 9 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 41 para. 6(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(b)
Sch. 41 para. 6(1A) inserted by Finance Act 2015 Sch. 20 para. 10(2)
Sch. 41 para. 6(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(a)
Sch. 41 para. 6(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(c)
Sch. 41 para. 6(5) word substituted by Finance Act 2015 Sch. 20 para. 10(4)
Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by Finance Act 2015 Sch. 20 para. 11(2)
Sch. 41 para. 13(3) Table words inserted by Finance Act 2015 Sch. 20 para. 13

In the case of—

(a)

the doing of an act which enables HMRC to assess an amount of duty as due under a relevant excise provision, or

(b)

supplying 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,

the potential lost revenue is the amount of the duty which may be assessed as due.

Annotations

Commencement

I1: Sch. 41 para. 9 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

Notes on Schedule 41

Modifications

C1: Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34
C2: Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))
C3: Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13