DNALC13055 - Penalties and assessments: Legal basis for regulatory penalties
The legal basis for regulatory penalties and where further guidance on its interpretation can be found is as follows:
| Subject | Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated) | Further Guidance (all references to this book) |
| Contravention or failure to comply | s.77(3) | Paragraph 13.1 |
| Civil penalty | s.77(3)
Finance Act 1994, s.9 | Paragraph 13.1 |
| Forfeiture | s.77(5) | Paragraph 13.1 |
