SCHEDULE 13 [Imported Goods] Fulfilment Businesses: Penalty
Finance (No 2) Act 2017 (2017 c 32) | Legislation

SCHEDULE 13 [Imported Goods] Fulfilment Businesses: Penalty

Section 55

Liability to penalty

1

(1)     A penalty is payable by a person (“Pâ€) who—

(a)     carries on [an imported goods] fulfilment business, and

(b)     is not an approved person.

(2)     In this Schedule references to a “contravention†are to acting as mentioned in sub-paragraph (1).

Amount of penalty

2

(1)     If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).

(2)     If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.

(3)     In any other case, the amount of the penalty is 30% of the maximum amount.

(4)     The contravention is—

(a)     “deliberate and concealed†if the contravention is deliberate and P makes arrangements to conceal the contravention, and

(b)     “deliberate but not concealed†if the contravention is deliberate but P does not make arrangements to conceal the contravention.

Reductions for disclosure

3

(1)     Paragraph 4 provides for reductions in penalties under this Schedule where P discloses a contravention.

(2)     P discloses a contravention by—

(a)     telling the Commissioners about it,

(b)     giving the Commissioners

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