Finance Act 1994

Valid from 01/01/1995

55 U.K. In section 21(3) (offence and forfeiture in the case of a contravention of regulations relating to administration or enforcement)—

(a) for “A person who” there shall be substituted “ Where any person ”; and

(b) for the words from “shall be liable on” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”