[14D Penalties for misuse of rebated biodiesel or bioblend]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[14D  Penalties for misuse of rebated biodiesel or bioblend]

[(1)     If biodiesel or bioblend is used or taken into [a fuel supply] in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who—

(a)     used the biodiesel or bioblend, or

(b)     was liable for it being taken into the [fuel supply],

and may notify the person or the person's representative accordingly.

(2)     Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance

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