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Finance Act 1994

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Finance Act 1994, Paragraph 50 is up to date with all changes known to be in force on or before 13 December 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

50(1)In subsection (3) of section 10 (offences in connection with use etc. of oil that has been relieved of duty for a purpose which does not qualify for relief)—U.K.

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

(b)for the words from “shall be liable” to “greater” there shall be substituted “ his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

(2)In subsection (4) of that section (offence of supplying for a use that does not qualify for relief)—

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

(b)for the words from “shall be liable” to “greater, if” there shall be substituted “ and ”; and

(c)at the end there shall be inserted “ his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

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