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Finance Act 1995

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This is the original version (as it was originally enacted).

Individual partners and liabilities for certain contraventions

3(1)In subsection (2)(b) of section 561 of that Act (condition of certificate for a member of a firm), for “563” there shall be substituted “562”.

(2)In subsection (10) of that section (offence in connection with obtaining certificate), for “on summary conviction to a fine not exceeding £5,000” there shall be substituted “to a penalty not exceeding £3,000”.

(3)In subsection (11) of that section (offences in connection with certificates, vouchers etc.)—

(a)after “section 566(2)(j)” there shall be inserted “or who is in possession of any form or other document supplied to him by the Board for use in connection with any regulations under this Chapter”; and

(b)for “on summary conviction to a fine not exceeding £5,000” there shall be substituted “to a penalty not exceeding £3,000”.

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