Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 4 U.K. Penalties for statutory contraventions

Part III U.K. Contraventions under the Hydrocarbon Oil Duties Act 1979

54 U.K. 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”.