Finance Act 2012
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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, | ||
or | ||
(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. |