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
|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.