102 Penalties under section 26 of FA 2003: extension to excise duty
Finance Act 2014 (2014 c 26) | Legislation

102  Penalties under section 26 of FA 2003: extension to excise duty

(1)     In this section—

“dutiable excise goods” means goods of a class or description subject to any duty of excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on

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