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HMRC internal manual

Oils Technical Manual

Relevant Law: Finance Act 1994 (FA)

Section Section title Summary and comments
7 VAT and duties tribunals  
8 Penalty for evasion of excise duty Civil evasion penalties. Note: This section was repealed by section 122 Schedule 40 para 21(d)(i) of the Finance Act 2008.
12 Assessments to excise duty  
12A, Other assessment relating to excise duty matters provides the power to assess for “any relevant excise duty relief” that has been wrongly given ( See X-51 Section 9 )
12B Section 12A: supplementary provisions Section 12(B)(3) of the Finance Act 1994 defines the liable person for the purposes of an assessment under section 12A (See EAIG 3000)
13 Assessment to penalties  
14 Requirement for review of a decision Reviews are carried out by the Appeals and Review Team in Glasgow
15 Review procedure  
16 Appeals to a tribunal Conditions of appeal, e.g. pre-payment of assessments before Tribunal
Schedule 5 Appealable matters list of these