Policy paper
Extending Schedule 41 Finance Act 2008 penalties to free zones and registered consignors for authorised use
This Tax Information and Impact Note details the changes to the excise wrongdoing penalty regime to free zones and registered consignors
Documents
Details
This measure extends the scope of the excise wrongdoing penalty regime in Schedule 41 to the Finance Act 2008, so it will apply where there have been breaches of excise duty legislation created under section 45 of the Taxation (Cross-border Trade) Act 2018.