DMBM450150 - Legislation: Excise Duties
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Excise Duties (other than APD)
Debt type |
Legislation |
Description |
|---|---|---|
Duty of excise |
S.137 (1) of the Customs and Excise Management Act 1979 (바카라 사이트淐EMA 1979바카라 사이트�) |
바카라 사이트淲ithout prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of customs or excise duty may be recovered as a debt due to the Crown.바카라 사이트� 听 |
Assessments |
S.12 (3) of the Finance Act 1994 |
바카라 사이트淲here an amount has been assessed as due from any person and notified in accordance with this section, it shall, subject to any appeal under section 16 below, be deemed to be an amount of the duty in question due from that person and may be recovered accordingly, unless, or to the extent that, the assessment has subsequently been withdrawn or reduced.바카라 사이트� 听 |
Penalties |
S.13 (5) of the Finance Act 1994 |
바카라 사이트淚f an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that the assessment has been subsequently withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.바카라 사이트� |
Air Passenger Duty
Debt type |
Legislation |
Description |
|---|---|---|
APD |
S.137 (1) of the Customs and Excise Management Act 1979 |
바카라 사이트淲ithout prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of customs or excise duty may be recovered as a debt due to the Crown.바카라 사이트� 听 |
Assessments |
S.12 (3) of the Finance Act 1994 |
바카라 사이트淲here an amount has been assessed as due from any person and notified in accordance with this section, it shall, subject to any appeal under section 16 below, be deemed to be an amount of the duty in question due from that person and may be recovered accordingly, unless, or to the extent that, the assessment has subsequently been withdrawn or reduced.바카라 사이트� 听 |
Penalties |
S.13 (5) of the Finance Act 1994 |
바카라 사이트淚f an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that the assessment has been subsequently withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.바카라 사이트� 听 |
Interest |
Paragraph 11A (11) of Schedule 6 to the Finance Act 1994 inserted by s.16 (1) of the Finance Act 1995 |
바카라 사이트淭he specified interest shall be recoverable as if it were duty due from that person assessed to that interest.바카라 사이트� |
听