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Finance Act 1995
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37(1)In section 37(2) of the 1994 Act (penalty where duty at higher rate is not paid) the following shall be omitted—
(a)the words “(or, in Scotland, on indictment or on summary conviction)”, and
(b)the words “(or, in Scotland, the statutory maximum)”.
(2)In section 41(1)(b) of the 1994 Act (order in Scotland in case of offence under section 37) the words “182 or” and “183 or” shall be omitted.
(3)This paragraph shall apply in relation to proceedings begun after the day on which this Act is passed.
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