SCHEDULES

SCHEDULE 4 Penalties for statutory contraventions

Part III Contraventions under the Hydrocarbon Oil Duties Act 1979

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In section 20AA(4) (offence and forfeiture in the case of a contravention of the regulations relating to reliefs), for paragraph (a) there shall be substituted the following paragraph—

a

his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and