SCHEDULE 10 Penalties for Contraventions of Alcohol Wholesaling Provisions
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 10 Penalties for Contraventions of Alcohol Wholesaling Provisions

Section 105

Liability to penalty

1

A penalty is payable by a person (“Pâ€) who contravenes section 100(1) or 103(1).

Amount of penalty

2

(1)     If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).

(2)     If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.

(3)     In any other case, the amount of the penalty is 30% of the maximum amount.

(4)     The contravention is—

(a)     “deliberate and concealed†if the contravention is deliberate and P makes arrangements to conceal the contravention, and

(b)     “deliberate but not concealed†if the contravention is deliberate but P does not make arrangements to conceal the contravention.

Reductions for disclosure

3

(1)     Paragraph 4 provides for reductions in penalties under this Schedule where P discloses a contravention.

(2)     P discloses a contravention by—

(a)     telling the Commissioners about it,

(b)     giving the Commissioners reasonable help in identifying any other contraventions of section 100(1) or 103(1) of which P is aware, and

(c)     allowing the Commissioners access to records for the purpose of

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