10(1)In subsection (4) of section 115 (offence of tampering etc. with specimen)—U.K.
(a)for “any person other than an officer” there shall be substituted “ the revenue trader ”; and
(b)for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”
(2)After that subsection there shall be inserted the following subsection—
“(5)For the purposes of subsection (4) above and without prejudice to section 10(1) of the Finance Act 1994 (exception for cases of reasonable excuse), conduct by an employee of the revenue trader or by any other person entitled to act on the trader’s behalf in connection with his trade shall be deemed to be conduct by that trader except in so far as he took all reasonable steps to prevent it.”