Clause 30 - Demands for penalties
Finance Bill
11:15 am
Mr John Healey (Economic Secretary, HM Treasury; Wentworth, Labour)
Briefly, and for the record, the clause sets out the procedures by which a demand notice for a penalty will be issued by Customs and Excise. The issue of such a notice is an appealable matter to the independent VAT and duties tribunal. The clause also provides that amounts demanded as penalties are recoverable as though they are Customs duties. That mirrors the arrangements adopted in other civil penalty regimes. I commend the clause to the Committee.