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Finance Act 1994

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Finance Act 1994, Paragraph 55 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

55U.K.In section 21(3) (offence and forfeiture in the case of a contravention of regulations relating to administration or enforcement)—

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

(b)for the words from “shall be liable on” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

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