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HMRC internal manual

Excise Civil Penalties Manual

HM Revenue & Customs
, see all updates

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