ECP1600 - Introduction: Legislation covering excise civil penalties
The following are the legal provisions relating to civil penalties in the Finance Act 1994.
Section | Provision |
---|---|
9 | Penalties for contraventions of statutory requirements |
10 | Exceptions to liability under Section 9 (i.e. reasonable excuse) |
11 | Breaches of walking possession agreements |
13 | Assessments to penalties |