Regulation 15 Spoilt vaping products: refusal or cancellation of remittance or repayment

Where the Commissioners are satisfied that a contravention of any condition or restriction imposed by or under this Part has taken place, they may—

Where the remittance or repayment of duty is cancelled under paragraph (1)(b), any person to whom sums were credited or paid in respect of the remittance or repayment is liable to the Commissioners for such sums.