ECP3900 - Legislation supporting the penalties: Category 8: liable to a geared or Schedule 41 FA 2008 penalty

Category 8 includes handling of goods subject to unpaid excise duty after the duty point.

The laws affected are

Act	Section
CEMA - Applies for contraventions up to and including 31 March 2010	170A
Finance Act 2008 - Applies for contraventions on or after 01 April 2010	Schedule 41(4) (VAT & Excise wrongdoing). You should refer to the Compliance Handbook for guidance on applying a Schedule 41 penalty, see CH91550.

See also ECP4400 - Geared penalties.