SCHEDULES
SCHEDULE 4 Penalties for statutory contraventions
Part III Contraventions under the Hydrocarbon Oil Duties Act 1979
52
1
In subsection (4) of section 14 (offences in connection with use etc. of oil in the case of which rebate has been allowed)—
a
for “A person who” there shall be substituted “
Where any person
”
; and
b
for the words from “shall be liable” to “greater” there shall be substituted “
his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)
”
.
2
In subsection (5) of that section (offence of supplying for a use for which no rebate is allowed)—
a
for “A person who” there shall be substituted “
Where any person
”
;
b
for the words from “shall be liable” to “greater, if” there shall be substituted “
and
”
; and
c
at the end there shall be inserted “
his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
”