[14F Penalties for contravention of section 14E][14F Penalties for contravention of section 14E]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[14F  Penalties for contravention of section 14E][14F Penalties for contravention of section 14E]

[(1)ÌýÌýÌýÌý This section applies if a person—

(a)ÌýÌýÌýÌý uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or

(b)ÌýÌýÌýÌý fails to comply with section 14E(3)(b).

(2)ÌýÌýÌýÌý The Commissioners may assess the amount specified in section 14E(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.

(3)ÌýÌýÌýÌý The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4)ÌýÌýÌýÌý For the purposes of that section, if this section applies by virtue of subsection (1)(b)—

(a)ÌýÌýÌýÌý . . .

(b)ÌýÌýÌýÌý . . .

(c)ÌýÌýÌýÌý the failure also attracts daily penalties.

(5)ÌýÌýÌýÌý If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 14E(4) to the time of supply is to

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