Section 14F Penalties for contravention of section 14EF1E1
England, Wales and Scotland
This section applies if a person—
uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or
fails to comply with section 14E(3)(b).
The Commissioners may assess the amount specified in section 14E(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.
The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 14E(4) to the time of supply is to be read as the time of use.
Rebated heavy oil or bioblend is liable to forfeiture if—
it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and
its use would be in contravention of section 14E(2).
Annotations
Textual amendments
- F1
Ss. 14E, 14F inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21
- F2
S. 14F(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)
- F3
S. 14F(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)
- F4
S. 14F(6) inserted (1.4.2022 for E.W.S.) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 5
Extent
- E1
This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only