# Finance Act 2008, Paragraph 9


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.

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