# Hydrocarbon Oil Duties Act 1979, Section 14F: Penalties for contravention of section 14E

Extent: E+W+S

(1) This section applies if a person—
(a) uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or
(b) fails to comply with section 14E(3)(b).
(2) 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.
(3) The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).
(4) For the purposes of that section, if this section applies by virtue of subsection (1)(b)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) the failure also attracts daily penalties.
(5) 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.
(6) Rebated heavy oil or bioblend is liable to forfeiture if—
(a) it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and
(b) its use would be in contravention of section 14E(2).

---
Source: https://www.legislation.gov.uk/ukpga/1979/5/section/14F (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-14F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.