Part I

Excise duties

Enforcement of duties

Civil penalties for breach of excise duty requirements.
28
In section 9(2)(a) of the Finance Act 1994 (how to calculate the penalty in cases where provision is made by any enactment for conduct to attract a penalty calculated by reference to an amount of excise duty), for “or any other enactment" substitute “ , or by or under any other enactment, ”.
1994 c. 9.