UK Offence Report

A person who fails to comply with any requirement imposed on him by regulation 9 shall be liable to a…

regulation 11 of The Aggregates Levy (Northern Ireland Tax Credit) Regulations 2004

The provision has been revoked and no saving provision preserving liability for earlier conduct was found.

What the provision says

11 A person who fails to comply with any requirement imposed on him by regulation

9 shall be liable to

a penalty of £250.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
failing to comply with a notice or direction
Fault element
Strict liability
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove that the conduct happened. This is a strict liability offence as drafted: the provision uses no word of intention, knowledge, recklessness or negligence, so there is no need to show that a person meant to do it, knew about it, or was careless.

Intention, knowledge and carelessness are irrelevant to guilt. They may still matter a great deal to sentence.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: no word of intention, knowledge, recklessness or negligence in the offence or its provision.

What would breach regulation 11?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. On these words an offence is committed where a person fails to comply with any requirement imposed on him by regulation 9.
  2. Being served with a notice under the Aggregates Levy (Northern Ireland Tax Credit) Regulations 2004 and doing nothing by the date it specifies.
  3. Doing part of what the notice requires, where it required all of it.
  4. Disagreeing with the notice and ignoring it, rather than using whatever appeal the instrument provides.

Penalty

Mode of trial
Not determined
Maximum fine
£250
Maximum prison (summary)
Not determined

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Revoked
Revoked by
The Aggregates Levy (Northern Ireland Tax Credit) (Revocation) Regulations 2010
Revoked on
1 December 2010
Made
23 July 2004
In force from
1 September 2004
Extent
Not stated

How this was established: the instrument was revoked by a later instrument found in this corpus.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

These Regulations make provision in respect of certain tax credits which are to apply in Northern Ireland during the period 1st April 2004 to 31st March 2011 as provided for by section 30A of the Finance Act 2001 (c. 9) (inserted by section 291 of the Finance Act 2004 (c. 12)). Regulation 3 provides for the entitlement to the tax credit and further provides that it supplements the provisions contained in Part III of the Aggregates Levy (General) Regulations 2002 (S.I. 2002/761) which deal with accounting, payment, records, tax credits, repayments and set-off etc. Regulation 4 specifies a limitation on the scope of the tax credit relief which does not apply where aggregate is transferred from Northern Ireland to another part of the United Kingdom unless this is for onward export from the United Kingdom. Regulation 5 defines what is meant by an aggregates levy credit certificate which is required in the case of a claim for a Northern Ireland tax credit. Regulation 6 provides for the withdrawal of an aggregates levy credit certificate in specified circumstances. Regulation 7 defines what is meant by an aggregates levy credit agreement which is the underlying environmental agreement evidenced by the aggregates levy credit certificate. Regulation 8 makes it clear that only one type of tax credit can be claimed in respect of any quantity of aggregate. Regulation 9 sets out that additional records which are required in the case of a claim for a Northern Ireland tax credit. Regulation 10 contains the requirements for a claim to be made. Regulation 11 provides for a penalty where the additional record keeping requirement (regulation 9) is breached. Regulation 12 revokes the Aggregates Levy (Northern Ireland Tax Credit) Regulations 2002 (S.I. 2002/1927). A full regulatory impact assessment has not been produced for this instrument as it has negligible impact on the costs of businesses, charities or voluntary bodies.

Read the full note and every offence in this instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.68.

Basis
the provision states a penalty in older drafting
Confidence
0.68 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source