Customs and Excise Management Act 1979 (c. 2)

[F1 Part IXA U.K. PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES]

Textual Amendments

F1 Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

F2 118G Offences under Part IXA. U.K.

If any person fails to comply with any requirement imposed under section 118A(1) or section 118B above, he shall be liable on summary conviction to a penalty of any amount not exceeding level 5 on the standard scale.

Textual Amendments

F2 Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch.5