HCOTEG31250 – 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 |
| 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 X-51 Section 9 ) |
| 13 | Assessment to penalties | |
| 14 | Requirement for review of a decision | Reviews are carried out by the Excise Central 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 |
