Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

The Export (Penalty) Regulations 2003

Consolidated Text As Enacted Cited authorities 10 Cited in Amendments 5 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2003/3102
Year2003
  • These regulations may be cited as the Export (Penalty) Regulations 2003 and shall come into force on 23 December 2003.
  • In these regulations—
    • (1) If a person engages in any conduct by which he contravenes a relevant export rule specified he shall be liable to a penalty under this regulation.(2) The Schedule to these regulations shall have effect.(3) Column 1 of the Schedule specifies a relevant export rule a contravention of which gives rise to a penalty under paragraph (1) above.(4) Column 2 of the Schedule specifies the person whose conduct in contravening a relevant export rule gives rise to liability under paragraph (1) above.(5) Column 3 of the Schedule specifies the maximum penalty for contravention of a relevant export rule for which a person is liable under paragraph (1) above.F20HMRC, oron appeal, an appeal tribunal,An insufficiency of funds available to any person for paying any penalty due;That reliance was placed by any person on another to perform any task;That the contravention is attributable, in whole or in part, to the conduct of a person on whom reliance to perform any task was so placed.(3) Where, by reason of conduct falling within regulation 3(1) a person is prosecuted for an offence that conduct does not also give rise to liability to a penalty.F21HMRC (whether originally or on review) or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; andF21HMRC on a review, or an appeal tribunal on an appeal, relating to a penalty reduced by F21HMRC under this regulation may cancel the whole or any part of the reduction previously made by F21HMRC.(2) In exercising their powers under paragraph (1) above, neither F21HMRC nor an appeal tribunal are entitled to take into account any of the matters specified in paragraph (3) below.The insufficiency of the funds available to any person for paying the amount of the penalty,The fact that the person liable to the penalty, or a person acting on his behalf, has acted in good faith.(1) Where a person is liable to a penalty under regulation 3, F22HMRC may give to that person or his representative a notice in writing (a “demand notice”) demanding payment of the amount due by way of penalty.(2) An amount demanded as due from a person or his representative in accordance with subsection (1) is recoverable as if it were an amount due from the person or, as the case may be, the representative as an amount of customs duty.The demand has subsequently been withdrawn; orThe amount has been reduced under regulation 5.(1) A demand notice may not be given in relation to a penalty under regulation 3 more than 3 years after the conduct giving rise to the penalty ceased.(2) A demand notice may not be given more than 2 years after there has come to the knowledge of F23HMRC evidence of facts sufficient in the opinion of F23HMRC to justify the giving of the demand notice.(3) A demand notice may be given in respect of a penalty under regulation 3 to which a person was liable immediately before his death.(1) Where a demand notice is given demanding payment of an amount due by way of penalty under regulation 3 in respect of any conduct of a person, no proceedings may be brought against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn) .that F13HMRC have decided that the person has engaged in conduct by which he contravenes a relevant export rule, andthat the person is, in consequence, liable to a penalty under regulation 3, butthat F14HMRC do not propose to give a demand notice in respect of the penalty,

    To continue reading

    Request your trial
    Navigation index

    VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT