SCHEDULES
SCHEDULE 4 Penalties for statutory contraventions
Part VI Contraventions relating to lottery duty
67
In section 27(4) (offence of failing to pay duty)—
a
for “A person who” there shall be substituted “
Where a person
”
; and
b
for the words from “is guilty” onwards there shall be substituted “
his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties.
”