FINANCE BILL 2000
CLAUSE 28: CIVIL PENALTIES FOR BREACH OF EXCISE DUTY REQUIREMENTS
SUMMARY
1. This Clause amends section 9(2)(a) of the Finance Act 1994 so that a civil penalty that is geared may be applied by subordinate legislation, not just by another enactment.
DETAILS OF THE CLAUSE
2. This Clause allows for subordinate legislation to provide directly for breaches of requirements laid down in regulations to be liable to a geared civil penalty. Previously, this could only be provided for in an enactment. In the case of tobacco products required to carry a duty-paid fiscal mark, this allows the Commissioners to make regulations making the offence of "post-dating"(under section 8E(5) of the Tobacco Products Duty Act 1979) liable to a geared civil penalty.
BACKGROUND
3. The Finance Act 1994 section 9, introduced penalties for breaches of requirements for excise duty. The Act provides for the calculation of geared penalties, being 5% of the duty payable or £250, whichever is the higher, for contraventions prescribed by the Act or by any other Act. This change will allow for subordinate legislation, in this case the Tobacco Products Regulations, to provide for circumstances where a geared civil penalty may apply.