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Customs and Excise Management Act 1979

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Changes over time for: Section 118G

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Version Superseded: 01/04/2011

Status:

Point in time view as at 01/01/1995. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 118G is up to date with all changes known to be in force on or before 21 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

F1118G Offences under Part IXA.U.K.

If any person fails to comply with any requirement imposed under section 118A(1) or section 118B above, [F2his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties.]

Textual Amendments

F1Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

F2Words in s. 118G substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 12 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

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