[13AB Penalties for [contravention of section 13AA]]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[13AB  Penalties for [contravention of section 13AA]]

[(1)     If a person uses kerosene in contravention of section 13AA(2) above—

[(a)     in respect of the quantity of kerosene used the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;]

(b)     his use of the kerosene shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

(c)     if he uses the kerosene with the relevant intent, he shall be guilty of an offence.

(2)

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