Finance Act 2012

Amendment of Chapter 3 (offences, penalties and proceedings) of Part 2 of Finance Act 2001.

72.— Chapter 3 of Part 2 of the Finance Act 2001 is amended—

(a) in section 121 by substituting the following for paragraph (b):

“(b) to take possession or charge of any excisable products in the knowledge that an offence under paragraph (a) has been committed in relation to such excisable products.”,

(b) by substituting the following for section 122:

“122.— It is an offence under this section for any person to deliver any incorrect return, statement or accounts or to furnish any incorrect information—

(a) in connection with—

(i) any claim for relief or repayment under excise law,

(ii) the granting of a licence under section 101 of the Finance Act 1999 , or

(iii) any application for—

(I) authorisation as an authorised warehousekeeper, or approval of a tax warehouse, under section 109,

(II) authorisation as a registered consignor under section 109A,

(III) registration as a registered consignee under section 109J, or

(IV) approval as a tax representative under section 109U,


(b) for any other purposes in relation to any duty of excise.”,

(c) in section 123 by deleting paragraph (a),

(d) in section 131(1) by substituting “any question of fact” for “any dispute”,

(e) in section 131(1) by substituting “the burden of proof shall rest” for “the burden of proof in such dispute shall rest”, and

(f) by deleting section 132.