To encourage aircraft operators to comply with the
requirements of the Excise legislation, Chapter II of the Finance
Act 1994 introduced a range of penalties for non compliance and
also a system of reviews and appeals against the imposition of such
penalties. We have discretion over the application of penalties.
Interest is payable on officers assessments and voluntary
disclosures.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)