http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/crossheading/civil-penalties/2009-03-05Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-17Expert Participation2009-03-05 Part I Customs and ExciseChapter II Appeals and Penalties Civil penalties Penalty for evasion of excise duty.81Subject to the following provisions of this section, in any case where—aany person engages in any conduct for the purpose of evading any duty of excise, andbhis conduct involves dishonesty (whether or not such as to give rise to any criminal liability),that person shall be liable to a penalty of an amount equal to the amount of duty evaded or, as the case may be, sought to be evaded.2References in this section to a person’s evading a duty of excise shall include references to his obtaining or securing, without his being entitled to it—aany repayment, rebate or drawback of duty;bany relief or exemption from or any allowance against duty; orcany deferral or other postponement of his liability to pay any duty or of the discharge by payment of any such liability,and shall also include references to his evading the cancellation of any entitlement to, or the withdrawal of, any such repayment, rebate, drawback, relief, exemption or allowance.3In relation to any such evasion of duty as is mentioned in subsection (2) above, the reference in subsection (1) above to the amount of duty evaded or sought to be evaded shall be construed as a reference to the amount of the repayment, rebate, drawback, relief, exemption or allowance or, as the case may be, the amount of the payment which, or the liability to make which, is deferred or otherwise postponed.4Where a person is liable to a penalty under this section—athe Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; andban appeal tribunal, on an appeal relating to a penalty reduced by the Commissioners under this subsection, may cancel the whole or any part of the reduction made by the Commissioners.5Neither of the following matters shall be a matter which the Commissioners or any appeal tribunal shall be entitled to take into account in exercising their powers under subsection (4) above, that is to say—athe insufficiency of the funds available to any person for paying any duty of excise or for paying the amount of the penalty;bthe fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of duty.6Statements made or documents produced by or on behalf of a person shall not be inadmissible in—aany criminal proceedings against that person in respect of any offence in connection with or in relation to any duty of excise, orbany proceedings against that person for the recovery of any sum due from him in connection with or in relation to any duty of excise,by reason only that any of the matters specified in subsection (7) below has been drawn to his attention and that he was, or may have been, induced by that matter having been brought to his attention to make the statements or produce the documents.7The matters mentioned in subsection (6) above are—athat the Commissioners have power, in relation to any duty of excise, to assess an amount due by way of a civil penalty, instead of instituting criminal proceedings;bthat it is the Commissioners’ practice, without being able to give an undertaking as to whether they will make such an assessment in any case, to be influenced in determining whether to make such an assessment by the fact (where it is the case) that a person has made a full confession of any dishonest conduct to which he has been a party and has given full facilities for an investigation;cthat the Commissioners or, on appeal, an appeal tribunal have power to reduce a penalty under this section, as provided in subsection (4) above; anddthat, in determining the extent of such a reduction in the case of any person, the Commissioners or tribunal will have regard to the extent of the co-operation which he has given to the Commissioners in their investigation.8Where, by reason of conduct falling within subsection (1) above, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section. Penalties for contraventions of statutory requirements.91This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.2Any person to whose conduct this section applies shall be liable—ain the case of conduct in relation to which provision is made by subsection (4) below , or by or under any other enactment, for the penalty attracted to be calculated by reference to an amount of, or an amount payable on account of, any duty of excise, to a penalty of whichever is the greater of 5 per cent. of that amount and £250; andbin any other case, to a penalty of £250.3Subject to section 13(3) and (4) below, in the case of any conduct to which this section applies which is conduct in relation to which provision is made by subsection (4) or (5) below or any other enactment for that conduct to attract daily penalties, the person whose conduct it is—ashall be liable, in addition to an initial penalty under subsection (2) above, to a penalty of £20 for every day, after the first, on which the conduct continues, butbshall not, in respect of the continuation of that conduct, be liable to further penalties under subsection (2) above.4Where any conduct to which this section applies consists in a failure, in contravention of any subordinate legislation, to pay any amount of any duty of excise or an amount payable on account of any such duty, then, in so far as that would not otherwise be the case—athe penalty attracted to that contravention shall be calculated by reference to the amount unpaid; andbthe contravention shall also attract daily penalties.5Where—aa contravention of any provision made by or under any enactment consists in or involves a failure, before such time as may be specified in or determined in accordance with that provision, to send a return to the Commissioners showing the amount which any person is or may become required to pay by way of, or on account of, any duty of excise, andbthat contravention attracts a penalty under this section,that contravention shall also attract daily penalties.6Where, by reason of any conduct to which this section applies, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section.7If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or, as the case may be, the last occasion when the power conferred by this subsection was exercised, they may by order substitute for any sum for the time being specified in subsection (2) or (3) above such other sum as appears to them to be justified by the change.8The power to make an order under subsection (7) above—ashall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; butbshall not be exercisable so as to vary the penalty for any conduct occurring before the coming into force of the order.9Schedule 4 to this Act (which provides for the conduct to which this section applies, repeals the summary offences superseded by this section and makes related provision with respect to forfeiture) shall have effect. Exceptions to liability under section 9.101Subject to subsection (2) below and to any express provision to the contrary made in relation to any conduct to which section 9 above applies, such conduct shall not give rise to any liability to a penalty under that section if the person whose conduct it is satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the conduct.2Where it appears to the Commissioners or, on appeal, an appeal tribunal that there is no reasonable excuse for a continuation of conduct for which there was at first a reasonable excuse, liability for a penalty under section 9 above shall be determined as if the conduct began at the time when there ceased to be a reasonable excuse for its continuation.3For the purposes of this section—aan insufficiency of funds available for paying any duty or penalty due shall not be a reasonable excuse; andbwhere reliance is placed by any person on another to perform any task, then neither the fact of that reliance nor the fact that any conduct to which section 9 above applies was attributable to the conduct of that other person shall be a reasonable excuse. Breaches of walking possession agreements.111This section applies where—ain accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress), a person (“the person levying the distress”) is empowered or authorised to distrain any property of another person (“the person in default”) who has refused or neglected to pay any amount of relevant duty or any amount recoverable as if it were an amount of relevant duty due from him; andbthe person levying the distress and the person in default have entered into a walking possession agreement.2In this section a “walking possession agreement” means an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default—aacknowledges that the property specified in the agreement is under distraint and held in walking possession; andbundertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified property from the premises named in the agreement.3Subject to subsection (4) below, if the person in default is in breach of the undertaking contained in a walking possession agreement, he shall be liable to a penalty equal to one-half of the unpaid duty or penalty which gives rise to the distraint.4The person in default shall not be liable to a penalty under subsection (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the breach in question.5This section does not extend to Scotland.S. 8 wholly in force at 1.1.1995; s. 8 not in force at Royal Assent see s. 19(1); s. 8 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 8 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 2, ss. 92(6)(8), 93(6), 100J, 101(4), 107(2)(3), 108(4), 111(1), 114(2), 115(4), 116(3), 118G, 170A(1)(2) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 2(1)(2), 3, 4, 5(b), 6(1)(2), 7, 8(1), 9, 10(1)(b), 11, 12, 13(1)(2)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 4, ss. 8(2), 10(2), 13(3)(5), 15(4)(5)(7), 16(2)(3), 18(6), 19(2), 20(1)(2), 21(3), 22(9), 24(4), 33(1)(5), 34(2), 35(3), 41A(8), 44(2), 46(2), 47(4)(5), 49(3), 54(5), 55(6), 55A(3), 56(2), 59(2), 61(2), 62(4)(6), 64(2), 67(2), 69(3)(4), 71(1)(3), 75(5), 77(3)(4), 78(4), 82(2) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 15, 16, 17(1)(a)(3), 18(1)(2)(3), 19(1)(2), 20, 21(1), 22, 23(1), 24, 25, 26(1)(2), 27, 28, 29, 30, 31, 32(1)(2), 33, 34, 35, 36(b), 37, 38, 39, 40(1)(2), 41, 42, 43(1)(2), 44(1)(2), 45(b), 46(1)(2), 47, 48); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 5, ss. 10(3)(4), 13(1)(2), 14(4)(5), 18(5), 20AA(4)(a), 21(3), 22(1), 23(1), 24(4) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 50(1)(b)(2)(c), 51(1)(b)(2)(c), 52(1)(b)(2)(c), 53, 54, 55(b), 56(1)(b), 57(1)(b), 58(b)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 7, s. 7(2) (as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 para. 59); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1981 c. 63, s. 24(5), Sch. 1 paras. 13(1), 14(3), Sch. 2 para. 7(1), Sch. 3 para. 16(3)(b), Sch. 4 para. 16(1) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 61(a), 62(1)(2)(b), 63(1), 64(1), 65(1)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1993 c. 34, ss. 27(4), 28(3), 29(8) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 67(b), 68(b)); S.I. 1994/2679, art. 3S. 9 applied (19.3.1997) by 1997 c. 16, ss. 12(5)(a), 13(1), 15, 50(1), Sch. 1 paras. 5(3), 7, 10(3), Sch. 5 para. 4(1)S. 9 applied (28.7.2000) by 1979 c. 7, s. 8J(2) (as inserted (28.7.2000) by 2000 c. 17, s. 14)S. 9 applied (29.4.1996 with effect as mentioned in 1996 c. 8, s. 6(5)) by 1979 c. 5, s. 20AAB(8) (as inserted by 1996 c. 8, s. 6(3)(5)); S.I. 1996/2751, art. 2S. 9 applied (24.9.1996 with effect as mentioned in 1996 c. 8, s. 5(6)) by 1979 c. 5, s. 13AB(1)(b)(2)(b)(5) (as inserted by 1996 c. 8, s. 5(4)(6)); S.I. 1996/2314, art. 2S. 9 wholly in force at 1.1.1995; s. 9 not in force at Royal Assent see s. 19(1); s. 9(1)-(8) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 9 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3S. 9 extended (with application as mentioned in 2002 c. 23, s. 5(8)(b)) by Hydrocarbon Oil Duties Act 1979 (c. 5), s. 22(1AA) (as inserted by Finance Act 2002 (c. 23), Sch. 2 para. 5(7))S. 9 applied (1.8.2002) by S.I. 2002/1773, reg. 15(2)Words in s. 9(2)(a) substituted (28.7.2000) by 2000 c. 17, s. 28S. 10 excluded (1.1.1995) by 1979 c. 2, ss. 114(2), 170A(2) (both as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 9, 13(2) (with s. 19(3)); S.I. 1994/2679, art. 3S. 10 excluded (1.1.1995) by 1979 c. 5, ss. 22(1A), 23(1A) (both as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 56(2), 57(2) (with s. 19(3)); S.I. 1994/2679, art. 3S. 10 wholly in force at 1.1.1995; s. 10 not in force at Royal Assent see s. 19(1); s. 10 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 10 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3S. 11 wholly in force at 1.1.1995; s. 11 not in force at Royal Assent see s. 19(1); s. 11 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 11 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Words in s. 11(1)(a) substituted (1.7.1997) by 1997 c. 16, s. 53(2)(a)(9); S.I. 1997/1432, art. 2Words in s. 11(1)(a) inserted (1.7.1997) by 1997 c. 16, s. 53(2)(b)(9); S.I. 1997/1432, art. 2Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)S. 9 applied by 1979 c. 4, Sch. 2A para. 10(1)(a) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 1)S. 9 applied by 1979 c. 4, Sch. 2A para. 9(6) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 1)S. 8: savings for effects of 2008 c. 40, Sch. 40 para. 21 (5.3.2009) by The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511), art. 4(b)(i)
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<Number>Part I</Number>
<Title> Customs and Excise</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I/chapter/II" NumberOfProvisions="15" RestrictEndDate="2009-04-01" id="part-I-chapter-II" RestrictStartDate="2009-03-05" RestrictExtent="E+W+S+N.I.">
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Chapter II
</Number>
<Title> Appeals and Penalties</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/crossheading/civil-penalties/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/part/I/chapter/II/crossheading/civil-penalties" NumberOfProvisions="4" RestrictEndDate="2009-04-01" id="part-I-chapter-II-crossheading-civil-penalties" RestrictStartDate="2009-03-05" RestrictExtent="E+W+S+N.I.">
<Title> Civil penalties</Title>
<P1group RestrictEndDate="2009-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-03-05">
<Title> Penalty for evasion of excise duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8" id="section-8">
<Pnumber>
<CommentaryRef Ref="c14449051"/>
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8
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/1/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/1" id="section-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to the following provisions of this section, in any case where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/1/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/1/a" id="section-8-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any person engages in any conduct for the purpose of evading any duty of excise, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/1/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/1/b" id="section-8-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>his conduct involves dishonesty (whether or not such as to give rise to any criminal liability),</Text>
</P3para>
</P3>
<Text>that person shall be liable to a penalty of an amount equal to the amount of duty evaded or, as the case may be, sought to be evaded.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/2/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/2" id="section-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>References in this section to a person’s evading a duty of excise shall include references to his obtaining or securing, without his being entitled to it—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/2/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/2/a" id="section-8-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any repayment, rebate or drawback of duty;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/2/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/2/b" id="section-8-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any relief or exemption from or any allowance against duty; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/2/c/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/2/c" id="section-8-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any deferral or other postponement of his liability to pay any duty or of the discharge by payment of any such liability,</Text>
</P3para>
</P3>
<Text>and shall also include references to his evading the cancellation of any entitlement to, or the withdrawal of, any such repayment, rebate, drawback, relief, exemption or allowance.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/3/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/3" id="section-8-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In relation to any such evasion of duty as is mentioned in subsection (2) above, the reference in subsection (1) above to the amount of duty evaded or sought to be evaded shall be construed as a reference to the amount of the repayment, rebate, drawback, relief, exemption or allowance or, as the case may be, the amount of the payment which, or the liability to make which, is deferred or otherwise postponed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/4/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/4" id="section-8-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where a person is liable to a penalty under this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/4/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/4/a" id="section-8-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/4/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/4/b" id="section-8-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an appeal tribunal, on an appeal relating to a penalty reduced by the Commissioners under this subsection, may cancel the whole or any part of the reduction made by the Commissioners.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/5/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/5" id="section-8-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Neither of the following matters shall be a matter which the Commissioners or any appeal tribunal shall be entitled to take into account in exercising their powers under subsection (4) above, that is to say—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/5/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/5/a" id="section-8-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the insufficiency of the funds available to any person for paying any duty of excise or for paying the amount of the penalty;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/5/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/5/b" id="section-8-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of duty.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/6/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/6" id="section-8-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Statements made or documents produced by or on behalf of a person shall not be inadmissible in—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/6/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/6/a" id="section-8-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any criminal proceedings against that person in respect of any offence in connection with or in relation to any duty of excise, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/6/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/6/b" id="section-8-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any proceedings against that person for the recovery of any sum due from him in connection with or in relation to any duty of excise,</Text>
</P3para>
</P3>
<Text>by reason only that any of the matters specified in subsection (7) below has been drawn to his attention and that he was, or may have been, induced by that matter having been brought to his attention to make the statements or produce the documents.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/7/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/7" id="section-8-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>The matters mentioned in subsection (6) above are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/7/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/7/a" id="section-8-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that the Commissioners have power, in relation to any duty of excise, to assess an amount due by way of a civil penalty, instead of instituting criminal proceedings;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/7/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/7/b" id="section-8-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that it is the Commissioners’ practice, without being able to give an undertaking as to whether they will make such an assessment in any case, to be influenced in determining whether to make such an assessment by the fact (where it is the case) that a person has made a full confession of any dishonest conduct to which he has been a party and has given full facilities for an investigation;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/7/c/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/7/c" id="section-8-7-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>that the Commissioners or, on appeal, an appeal tribunal have power to reduce a penalty under this section, as provided in subsection (4) above; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/7/d/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/7/d" id="section-8-7-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>that, in determining the extent of such a reduction in the case of any person, the Commissioners or tribunal will have regard to the extent of the co-operation which he has given to the Commissioners in their investigation.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/8/8/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/8/8" id="section-8-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Where, by reason of conduct falling within subsection (1) above, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-26" ConfersPower="true" RestrictStartDate="2004-07-22" RestrictExtent="E+W+S+N.I.">
<Title> Penalties for contraventions of statutory requirements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" id="section-9">
<Pnumber>
<CommentaryRef Ref="c14449101"/>
<CommentaryRef Ref="c14449091"/>
<CommentaryRef Ref="c14449111"/>
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<CommentaryRef Ref="key-cc11aa3fd7cd8d63ea7e4645ef776697"/>
9
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/1/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/2/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/2" RestrictEndDate="2018-08-01" id="section-9-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any person to whose conduct this section applies shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/2/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/2/a" id="section-9-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in the case of conduct in relation to which provision is made by subsection (4) below
<Addition ChangeId="d29p532" CommentaryRef="c14449121">, or by or under any other enactment,</Addition>
for the penalty attracted to be calculated by reference to an amount of, or an amount payable on account of, any duty of excise, to a penalty of whichever is the greater of 5 per cent. of that amount and £250; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/2/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/2/b" RestrictEndDate="2018-08-01" id="section-9-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in any other case, to a penalty of £250.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/3/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/3" id="section-9-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subject to section 13(3) and (4) below, in the case of any conduct to which this section applies which is conduct in relation to which provision is made by subsection (4) or (5) below or any other enactment for that conduct to attract daily penalties, the person whose conduct it is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/3/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/3/a" id="section-9-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall be liable, in addition to an initial penalty under subsection (2) above, to a penalty of £20 for every day, after the first, on which the conduct continues, but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/3/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/3/b" id="section-9-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall not, in respect of the continuation of that conduct, be liable to further penalties under subsection (2) above.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/4/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/4" id="section-9-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where any conduct to which this section applies consists in a failure, in contravention of any subordinate legislation, to pay any amount of any duty of excise or an amount payable on account of any such duty, then, in so far as that would not otherwise be the case—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/4/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/4/a" id="section-9-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the penalty attracted to that contravention shall be calculated by reference to the amount unpaid; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/4/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/4/b" id="section-9-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the contravention shall also attract daily penalties.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/5/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/5" id="section-9-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/5/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/5/a" id="section-9-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a contravention of any provision made by or under any enactment consists in or involves a failure, before such time as may be specified in or determined in accordance with that provision, to send a return to the Commissioners showing the amount which any person is or may become required to pay by way of, or on account of, any duty of excise, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/5/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/5/b" id="section-9-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that contravention attracts a penalty under this section,</Text>
</P3para>
</P3>
<Text>that contravention shall also attract daily penalties.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/6/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/6" id="section-9-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where, by reason of any conduct to which this section applies, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/7/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/7" id="section-9-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or, as the case may be, the last occasion when the power conferred by this subsection was exercised, they may by order substitute for any sum for the time being specified in subsection (2) or (3) above such other sum as appears to them to be justified by the change.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/8/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/8" id="section-9-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>The power to make an order under subsection (7) above—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/8/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/8/a" id="section-9-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/8/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/8/b" id="section-9-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall not be exercisable so as to vary the penalty for any conduct occurring before the coming into force of the order.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/9/9/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9" id="section-9-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Schedule 4 to this Act (which provides for the conduct to which this section applies, repeals the summary offences superseded by this section and makes related provision with respect to forfeiture) shall have effect.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1994-11-01">
<Title> Exceptions to liability under section 9.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/10/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" id="section-10">
<Pnumber>
<CommentaryRef Ref="c14449131"/>
<CommentaryRef Ref="c14449141"/>
10
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/10/1/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10/1" id="section-10-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to subsection (2) below and to any express provision to the contrary made in relation to any conduct to which section 9 above applies, such conduct shall not give rise to any liability to a penalty under that section if the person whose conduct it is satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the conduct.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/10/2/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10/2" id="section-10-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where it appears to the Commissioners or, on appeal, an appeal tribunal that there is no reasonable excuse for a continuation of conduct for which there was at first a reasonable excuse, liability for a penalty under section 9 above shall be determined as if the conduct began at the time when there ceased to be a reasonable excuse for its continuation.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/10/3/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10/3" id="section-10-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/10/3/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10/3/a" id="section-10-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an insufficiency of funds available for paying any duty or penalty due shall not be a reasonable excuse; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/10/3/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10/3/b" id="section-10-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>where reliance is placed by any person on another to perform any task, then neither the fact of that reliance nor the fact that any conduct to which section 9 above applies was attributable to the conduct of that other person shall be a reasonable excuse.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2014-04-06" RestrictExtent="E+W+N.I." RestrictStartDate="1997-07-01">
<Title> Breaches of walking possession agreements.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11" id="section-11">
<Pnumber>
<CommentaryRef Ref="c14449171"/>
11
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/1/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/1/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/1/a" id="section-11-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p694" CommentaryRef="c14449181">in accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress)</Addition>
, a person (“
<Term id="term-the-person-levying-the-distress">the person levying the distress</Term>
”) is empowered or authorised to distrain any property of another person (“
<Term id="term-the-person-in-default">the person in default</Term>
”)
<Addition ChangeId="d29p704" CommentaryRef="c14449191">who has refused or neglected to pay any amount of relevant duty or any amount recoverable as if it were an amount of relevant duty due from him</Addition>
; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/1/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/1/b" id="section-11-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the person levying the distress and the person in default have entered into a walking possession agreement.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/2/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/2" id="section-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this section a “
<Term id="term-walking-possession-agreement">walking possession agreement</Term>
” means an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/2/a/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/2/a" id="section-11-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>acknowledges that the property specified in the agreement is under distraint and held in walking possession; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/2/b/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/2/b" id="section-11-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>undertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified property from the premises named in the agreement.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/3/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/3" id="section-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subject to subsection (4) below, if the person in default is in breach of the undertaking contained in a walking possession agreement, he shall be liable to a penalty equal to one-half of the unpaid duty or penalty which gives rise to the distraint.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/4/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/4" id="section-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The person in default shall not be liable to a penalty under subsection (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the breach in question.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/11/5/2009-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/11/5" id="section-11-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>This section does not extend to Scotland.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14449051" Type="I">
<Para>
<Text>
S. 8 wholly in force at 1.1.1995; s. 8 not in force at Royal Assent see s. 19(1); s. 8 in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00053" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00054" CitationRef="c00053" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00055" CitationRef="c00053" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
; s. 8 in force at 1.1.1995 insofar as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00057" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00058" CitationRef="c00057" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449101" Type="C">
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00060" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
,
<CitationSubRef id="c00061" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/92/6/8" Operative="true" SectionRef="section-92-6-8">ss. 92(6)(8)</CitationSubRef>
,
<CitationSubRef id="c00062" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/93/6" SectionRef="section-93-6">93(6)</CitationSubRef>
,
<CitationSubRef id="c00063" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100J" SectionRef="section-100J">100J</CitationSubRef>
,
<CitationSubRef id="c00064" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/101/4" SectionRef="section-101-4">101(4)</CitationSubRef>
,
<CitationSubRef id="c00065" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/107/2/3" SectionRef="section-107-2-3">107(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00066" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/108/4" SectionRef="section-108-4">108(4)</CitationSubRef>
,
<CitationSubRef id="c00067" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/111/1" SectionRef="section-111-1">111(1)</CitationSubRef>
,
<CitationSubRef id="c00068" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/114/2" SectionRef="section-114-2">114(2)</CitationSubRef>
,
<CitationSubRef id="c00069" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/115/4" SectionRef="section-115-4">115(4)</CitationSubRef>
,
<CitationSubRef id="c00070" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/116/3" SectionRef="section-116-3">116(3)</CitationSubRef>
,
<CitationSubRef id="c00071" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/118G" SectionRef="section-118G">118G</CitationSubRef>
,
<CitationSubRef id="c00072" CitationRef="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/1/2" SectionRef="section-170A-1-2">170A(1)(2)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00073" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00074" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00075" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/2/1/2" SectionRef="schedule-4-paragraph-2-1-2">Sch. 4 paras. 2(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00076" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/3" SectionRef="schedule-4-paragraph-3">3</CitationSubRef>
,
<CitationSubRef id="c00077" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/4" SectionRef="schedule-4-paragraph-4">4</CitationSubRef>
,
<CitationSubRef id="c00078" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/5/b" SectionRef="schedule-4-paragraph-5-b">5(b)</CitationSubRef>
,
<CitationSubRef id="c00079" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/6/1/2" SectionRef="schedule-4-paragraph-6-1-2">6(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00080" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/7" SectionRef="schedule-4-paragraph-7">7</CitationSubRef>
,
<CitationSubRef id="c00081" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/8/1" SectionRef="schedule-4-paragraph-8-1">8(1)</CitationSubRef>
,
<CitationSubRef id="c00082" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/9" SectionRef="schedule-4-paragraph-9">9</CitationSubRef>
,
<CitationSubRef id="c00083" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/10/1/b" SectionRef="schedule-4-paragraph-10-1-b">10(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00084" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/11" SectionRef="schedule-4-paragraph-11">11</CitationSubRef>
,
<CitationSubRef id="c00085" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/12" SectionRef="schedule-4-paragraph-12">12</CitationSubRef>
,
<CitationSubRef id="c00086" CitationRef="c00073" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/13/1/2" Operative="true" SectionRef="schedule-4-paragraph-13-1-2">13(1)(2)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00087" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00088" CitationRef="c00087" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c00090" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>
,
<CitationSubRef id="c00091" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/8/2" Operative="true" SectionRef="section-8-2">ss. 8(2)</CitationSubRef>
,
<CitationSubRef id="c00092" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/10/2" SectionRef="section-10-2">10(2)</CitationSubRef>
,
<CitationSubRef id="c00093" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/13/3/5" SectionRef="section-13-3-5">13(3)(5)</CitationSubRef>
,
<CitationSubRef id="c00094" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/15/4/5/7" SectionRef="section-15-4-5-7">15(4)(5)(7)</CitationSubRef>
,
<CitationSubRef id="c00095" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/16/2/3" SectionRef="section-16-2-3">16(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00096" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/18/6" SectionRef="section-18-6">18(6)</CitationSubRef>
,
<CitationSubRef id="c00097" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/19/2" SectionRef="section-19-2">19(2)</CitationSubRef>
,
<CitationSubRef id="c00098" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/20/1/2" SectionRef="section-20-1-2">20(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00099" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/21/3" SectionRef="section-21-3">21(3)</CitationSubRef>
,
<CitationSubRef id="c00100" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/22/9" SectionRef="section-22-9">22(9)</CitationSubRef>
,
<CitationSubRef id="c00101" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/24/4" SectionRef="section-24-4">24(4)</CitationSubRef>
,
<CitationSubRef id="c00102" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/33/1/5" SectionRef="section-33-1-5">33(1)(5)</CitationSubRef>
,
<CitationSubRef id="c00103" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/34/2" SectionRef="section-34-2">34(2)</CitationSubRef>
,
<CitationSubRef id="c00104" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/35/3" SectionRef="section-35-3">35(3)</CitationSubRef>
,
<CitationSubRef id="c00105" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/41A/8" SectionRef="section-41A-8">41A(8)</CitationSubRef>
,
<CitationSubRef id="c00106" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/44/2" SectionRef="section-44-2">44(2)</CitationSubRef>
,
<CitationSubRef id="c00107" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/46/2" SectionRef="section-46-2">46(2)</CitationSubRef>
,
<CitationSubRef id="c00108" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/47/4/5" SectionRef="section-47-4-5">47(4)(5)</CitationSubRef>
,
<CitationSubRef id="c00109" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/49/3" SectionRef="section-49-3">49(3)</CitationSubRef>
,
<CitationSubRef id="c00110" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/54/5" SectionRef="section-54-5">54(5)</CitationSubRef>
,
<CitationSubRef id="c00111" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/55/6" SectionRef="section-55-6">55(6)</CitationSubRef>
,
<CitationSubRef id="c00112" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/55A/3" SectionRef="section-55A-3">55A(3)</CitationSubRef>
,
<CitationSubRef id="c00113" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/56/2" SectionRef="section-56-2">56(2)</CitationSubRef>
,
<CitationSubRef id="c00114" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/59/2" SectionRef="section-59-2">59(2)</CitationSubRef>
,
<CitationSubRef id="c00115" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/61/2" SectionRef="section-61-2">61(2)</CitationSubRef>
,
<CitationSubRef id="c00116" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/62/4/6" SectionRef="section-62-4-6">62(4)(6)</CitationSubRef>
,
<CitationSubRef id="c00117" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/64/2" SectionRef="section-64-2">64(2)</CitationSubRef>
,
<CitationSubRef id="c00118" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/67/2" SectionRef="section-67-2">67(2)</CitationSubRef>
,
<CitationSubRef id="c00119" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/69/3/4" SectionRef="section-69-3-4">69(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00120" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/71/1/3" SectionRef="section-71-1-3">71(1)(3)</CitationSubRef>
,
<CitationSubRef id="c00121" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/75/5" SectionRef="section-75-5">75(5)</CitationSubRef>
,
<CitationSubRef id="c00122" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/77/3/4" SectionRef="section-77-3-4">77(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00123" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/78/4" SectionRef="section-78-4">78(4)</CitationSubRef>
,
<CitationSubRef id="c00124" CitationRef="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/4/section/82/2" SectionRef="section-82-2">82(2)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00125" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00126" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00127" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/15" SectionRef="schedule-4-paragraph-15">Sch. 4 paras. 15</CitationSubRef>
,
<CitationSubRef id="c00128" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/16" SectionRef="schedule-4-paragraph-16">16</CitationSubRef>
,
<CitationSubRef id="c00129" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/17/1/a/3" SectionRef="schedule-4-paragraph-17-1-a-3">17(1)(a)(3)</CitationSubRef>
,
<CitationSubRef id="c00130" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/18/1/2/3" SectionRef="schedule-4-paragraph-18-1-2-3">18(1)(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00131" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/19/1/2" SectionRef="schedule-4-paragraph-19-1-2">19(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00132" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/20" SectionRef="schedule-4-paragraph-20">20</CitationSubRef>
,
<CitationSubRef id="c00133" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/21/1" SectionRef="schedule-4-paragraph-21-1">21(1)</CitationSubRef>
,
<CitationSubRef id="c00134" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/22" SectionRef="schedule-4-paragraph-22">22</CitationSubRef>
,
<CitationSubRef id="c00135" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/23/1" SectionRef="schedule-4-paragraph-23-1">23(1)</CitationSubRef>
,
<CitationSubRef id="c00136" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/24" SectionRef="schedule-4-paragraph-24">24</CitationSubRef>
,
<CitationSubRef id="c00137" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/25" SectionRef="schedule-4-paragraph-25">25</CitationSubRef>
,
<CitationSubRef id="c00138" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/26/1/2" SectionRef="schedule-4-paragraph-26-1-2">26(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00139" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/27" SectionRef="schedule-4-paragraph-27">27</CitationSubRef>
,
<CitationSubRef id="c00140" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/28" SectionRef="schedule-4-paragraph-28">28</CitationSubRef>
,
<CitationSubRef id="c00141" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/29" SectionRef="schedule-4-paragraph-29">29</CitationSubRef>
,
<CitationSubRef id="c00142" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/30" SectionRef="schedule-4-paragraph-30">30</CitationSubRef>
,
<CitationSubRef id="c00143" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/31" SectionRef="schedule-4-paragraph-31">31</CitationSubRef>
,
<CitationSubRef id="c00144" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/32/1/2" SectionRef="schedule-4-paragraph-32-1-2">32(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00145" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/33" SectionRef="schedule-4-paragraph-33">33</CitationSubRef>
,
<CitationSubRef id="c00146" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/34" SectionRef="schedule-4-paragraph-34">34</CitationSubRef>
,
<CitationSubRef id="c00147" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/35" SectionRef="schedule-4-paragraph-35">35</CitationSubRef>
,
<CitationSubRef id="c00148" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/36/b" SectionRef="schedule-4-paragraph-36-b">36(b)</CitationSubRef>
,
<CitationSubRef id="c00149" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/37" SectionRef="schedule-4-paragraph-37">37</CitationSubRef>
,
<CitationSubRef id="c00150" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/38" SectionRef="schedule-4-paragraph-38">38</CitationSubRef>
,
<CitationSubRef id="c00151" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/39" SectionRef="schedule-4-paragraph-39">39</CitationSubRef>
,
<CitationSubRef id="c00152" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/40/1/2" SectionRef="schedule-4-paragraph-40-1-2">40(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00153" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/41" SectionRef="schedule-4-paragraph-41">41</CitationSubRef>
,
<CitationSubRef id="c00154" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/42" SectionRef="schedule-4-paragraph-42">42</CitationSubRef>
,
<CitationSubRef id="c00155" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/43/1/2" SectionRef="schedule-4-paragraph-43-1-2">43(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00156" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/44/1/2" SectionRef="schedule-4-paragraph-44-1-2">44(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00157" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/45/b" SectionRef="schedule-4-paragraph-45-b">45(b)</CitationSubRef>
,
<CitationSubRef id="c00158" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/46/1/2" SectionRef="schedule-4-paragraph-46-1-2">46(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00159" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/47" SectionRef="schedule-4-paragraph-47">47</CitationSubRef>
,
<CitationSubRef id="c00160" CitationRef="c00125" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/48" Operative="true" SectionRef="schedule-4-paragraph-48">48</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00161" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00162" CitationRef="c00161" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00164" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00165" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/10/3/4" Operative="true" SectionRef="section-10-3-4">ss. 10(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00166" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13/1/2" SectionRef="section-13-1-2">13(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00167" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/14/4/5" SectionRef="section-14-4-5">14(4)(5)</CitationSubRef>
,
<CitationSubRef id="c00168" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/18/5" SectionRef="section-18-5">18(5)</CitationSubRef>
,
<CitationSubRef id="c00169" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AA/4/a" SectionRef="section-20AA-4-a">20AA(4)(a)</CitationSubRef>
,
<CitationSubRef id="c00170" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/21/3" SectionRef="section-21-3">21(3)</CitationSubRef>
,
<CitationSubRef id="c00171" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1" SectionRef="section-22-1">22(1)</CitationSubRef>
,
<CitationSubRef id="c00172" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1" SectionRef="section-23-1">23(1)</CitationSubRef>
,
<CitationSubRef id="c00173" CitationRef="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/24/4" SectionRef="section-24-4">24(4)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00174" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00175" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00176" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/50/1/b/2/c" SectionRef="schedule-4-paragraph-50-1-b-2-c">Sch. 4 paras. 50(1)(b)(2)(c)</CitationSubRef>
,
<CitationSubRef id="c00177" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/51/1/b/2/c" SectionRef="schedule-4-paragraph-51-1-b-2-c">51(1)(b)(2)(c)</CitationSubRef>
,
<CitationSubRef id="c00178" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/52/1/b/2/c" SectionRef="schedule-4-paragraph-52-1-b-2-c">52(1)(b)(2)(c)</CitationSubRef>
,
<CitationSubRef id="c00179" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/53" SectionRef="schedule-4-paragraph-53">53</CitationSubRef>
,
<CitationSubRef id="c00180" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/54" SectionRef="schedule-4-paragraph-54">54</CitationSubRef>
,
<CitationSubRef id="c00181" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/55/b" SectionRef="schedule-4-paragraph-55-b">55(b)</CitationSubRef>
,
<CitationSubRef id="c00182" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/56/1/b" SectionRef="schedule-4-paragraph-56-1-b">56(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00183" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/57/1/b" SectionRef="schedule-4-paragraph-57-1-b">57(1)(b)</CitationSubRef>
,
<CitationSubRef id="c00184" CitationRef="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/58/b" Operative="true" SectionRef="schedule-4-paragraph-58-b">58(b)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00185" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00186" CitationRef="c00185" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c00188" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
,
<CitationSubRef id="c00189" CitationRef="c00188" URI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7/2" Operative="true" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
(as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00190" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00191" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00192" CitationRef="c00190" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/59" Operative="true" SectionRef="schedule-4-paragraph-59">Sch. 4 para. 59</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00193" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00194" CitationRef="c00193" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/63" id="c00196" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="63">1981 c. 63</Citation>
,
<CitationSubRef id="c00197" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/section/24/5" SectionRef="section-24-5">s. 24(5)</CitationSubRef>
,
<CitationSubRef id="c00198" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/1/paragraph/13/1" SectionRef="schedule-1-paragraph-13-1">Sch. 1 paras. 13(1)</CitationSubRef>
,
<CitationSubRef id="c00199" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/1/paragraph/14/3" SectionRef="schedule-1-paragraph-14-3">14(3)</CitationSubRef>
,
<CitationSubRef id="c00200" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/2/paragraph/7/1" SectionRef="schedule-2-paragraph-7-1">Sch. 2 para. 7(1)</CitationSubRef>
,
<CitationSubRef id="c00201" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/3/paragraph/16/3/b" SectionRef="schedule-3-paragraph-16-3-b">Sch. 3 para. 16(3)(b)</CitationSubRef>
,
<CitationSubRef id="c00202" CitationRef="c00196" URI="http://www.legislation.gov.uk/id/ukpga/1981/63/schedule/4/paragraph/16/1" Operative="true" SectionRef="schedule-4-paragraph-16-1">Sch. 4 para. 16(1)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00203" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00204" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00205" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/61/a" SectionRef="schedule-4-paragraph-61-a">Sch. 4 paras. 61(a)</CitationSubRef>
,
<CitationSubRef id="c00206" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/62/1/2/b" SectionRef="schedule-4-paragraph-62-1-2-b">62(1)(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00207" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/63/1" SectionRef="schedule-4-paragraph-63-1">63(1)</CitationSubRef>
,
<CitationSubRef id="c00208" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/64/1" SectionRef="schedule-4-paragraph-64-1">64(1)</CitationSubRef>
,
<CitationSubRef id="c00209" CitationRef="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/65/1" Operative="true" SectionRef="schedule-4-paragraph-65-1">65(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00210" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00211" CitationRef="c00210" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00213" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00214" CitationRef="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/27/4" Operative="true" SectionRef="section-27-4">ss. 27(4)</CitationSubRef>
,
<CitationSubRef id="c00215" CitationRef="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/28/3" SectionRef="section-28-3">28(3)</CitationSubRef>
,
<CitationSubRef id="c00216" CitationRef="c00213" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/29/8" SectionRef="section-29-8">29(8)</CitationSubRef>
(all as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00217" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00218" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00219" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/67/b" SectionRef="schedule-4-paragraph-67-b">Sch. 4 paras. 67(b)</CitationSubRef>
,
<CitationSubRef id="c00220" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/68/b" Operative="true" SectionRef="schedule-4-paragraph-68-b">68(b)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00221" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00222" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (19.3.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00224" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00225" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/12/5/a" SectionRef="section-12-5-a">ss. 12(5)(a)</CitationSubRef>
,
<CitationSubRef id="c00226" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/1" SectionRef="section-13-1">13(1)</CitationSubRef>
,
<CitationSubRef id="c00227" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15" SectionRef="section-15">15</CitationSubRef>
,
<CitationSubRef id="c00228" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1" SectionRef="section-50-1">50(1)</CitationSubRef>
,
<CitationSubRef id="c00229" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/5/3" SectionRef="schedule-1-paragraph-5-3">Sch. 1 paras. 5(3)</CitationSubRef>
,
<CitationSubRef id="c00230" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/7" SectionRef="schedule-1-paragraph-7">7</CitationSubRef>
,
<CitationSubRef id="c00231" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/1/paragraph/10/3" SectionRef="schedule-1-paragraph-10-3">10(3)</CitationSubRef>
,
<CitationSubRef id="c00232" CitationRef="c00224" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/paragraph/4/1" Operative="true" SectionRef="schedule-5-paragraph-4-1">Sch. 5 para. 4(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/7" id="c00234" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="7">1979 c. 7</Citation>
,
<CitationSubRef id="c00235" CitationRef="c00234" URI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/8J/2" Operative="true" SectionRef="section-8J-2">s. 8J(2)</CitationSubRef>
(as inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00236" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00237" CitationRef="c00236" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14" Operative="true" SectionRef="section-14">s. 14</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14449091" Type="C">
<Para>
<Text>
S. 9 applied (29.4.1996 with effect as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00239" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00240" CitationRef="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/5" Operative="true" SectionRef="section-6-5">s. 6(5)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00241" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00242" CitationRef="c00241" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/20AAB/8" Operative="true" SectionRef="section-20AAB-8">s. 20AAB(8)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00243" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00244" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/6/3/5" Operative="true" SectionRef="section-6-3-5">s. 6(3)(5)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2751" id="c00245" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2751">S.I. 1996/2751</Citation>
,
<CitationSubRef id="c00246" CitationRef="c00245" URI="http://www.legislation.gov.uk/id/uksi/1996/2751/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 9 applied (24.9.1996 with effect as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00248" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00249" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/6" Operative="true" SectionRef="section-5-6">s. 5(6)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00250" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00251" CitationRef="c00250" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/13AB/1/b/2/b/5" Operative="true" SectionRef="section-13AB-1-b-2-b-5">s. 13AB(1)(b)(2)(b)(5)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00252" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00253" CitationRef="c00252" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/5/4/6" Operative="true" SectionRef="section-5-4-6">s. 5(4)(6)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1996/2314" id="c00254" Class="UnitedKingdomStatutoryInstrument" Year="1996" Number="2314">S.I. 1996/2314</Citation>
,
<CitationSubRef id="c00255" CitationRef="c00254" URI="http://www.legislation.gov.uk/id/uksi/1996/2314/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449111" Type="I">
<Para>
<Text>
S. 9 wholly in force at 1.1.1995; s. 9 not in force at Royal Assent see s. 19(1); s. 9(1)-(8) in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00260" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00261" CitationRef="c00260" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00262" CitationRef="c00260" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
; s. 9 in force at 1.1.1995 insofar as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00264" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00265" CitationRef="c00264" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c15968871" Type="C">
<Para>
<Text>
S. 9 extended (with application as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00267" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00268" CitationRef="c00267" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/5/8/b" SectionRef="section-5-8-b">s. 5(8)(b)</CitationSubRef>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00269" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5" Title="Hydrocarbon Oil Duties Act 1979">Hydrocarbon Oil Duties Act 1979 (c. 5)</Citation>
,
<CitationSubRef id="c00270" CitationRef="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1AA" SectionRef="section-22-1AA">s. 22(1AA)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00271" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c00272" CitationRef="c00271" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/2/paragraph/5/7" SectionRef="schedule-2-paragraph-5-7" Operative="true">Sch. 2 para. 5(7)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c15968911" Type="C">
<Para>
<Text>
S. 9 applied (1.8.2002) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1773" id="c00274" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1773">S.I. 2002/1773</Citation>
,
<CitationSubRef id="c00275" CitationRef="c00274" URI="http://www.legislation.gov.uk/id/uksi/2002/1773/regulation/15/2" SectionRef="regulation-15-2" Operative="true">reg. 15(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449121" Type="F">
<Para>
<Text>
Words in s. 9(2)(a) substituted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00277" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00278" CitationRef="c00277" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/28" Operative="true" SectionRef="section-28">s. 28</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449131" Type="C">
<Para>
<Text>
<CitationSubRef id="c00279" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" SectionRef="section-10">S. 10</CitationSubRef>
excluded (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00280" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
,
<CitationSubRef id="c00281" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/114/2" Operative="true" CitationRef="c00280" SectionRef="section-114-2">ss. 114(2)</CitationSubRef>
,
<CitationSubRef id="c00282" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A/2" CitationRef="c00280" SectionRef="section-170A-2">170A(2)</CitationSubRef>
(both as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00283" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00284" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" CitationRef="c00283" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00285" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/9" CitationRef="c00283" SectionRef="schedule-4-paragraph-9">Sch. 4 paras. 9</CitationSubRef>
,
<CitationSubRef id="c00286" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/13/2" Operative="true" CitationRef="c00283" SectionRef="schedule-4-paragraph-13-2">13(2)</CitationSubRef>
(with
<CitationSubRef id="c00287" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" CitationRef="c00283" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00288" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00289" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" CitationRef="c00288" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00290" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" SectionRef="section-10">S. 10</CitationSubRef>
excluded (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/5" id="c00291" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="5">1979 c. 5</Citation>
,
<CitationSubRef id="c00292" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/22/1A" Operative="true" CitationRef="c00291" SectionRef="section-22-1A">ss. 22(1A)</CitationSubRef>
,
<CitationSubRef id="c00293" URI="http://www.legislation.gov.uk/id/ukpga/1979/5/section/23/1A" CitationRef="c00291" SectionRef="section-23-1A">23(1A)</CitationSubRef>
(both as amended (1.1.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00294" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00295" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9" CitationRef="c00294" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/56/2" CitationRef="c00294" SectionRef="schedule-4-paragraph-56-2">Sch. 4 paras. 56(2)</CitationSubRef>
,
<CitationSubRef id="c00297" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/57/2" Operative="true" CitationRef="c00294" SectionRef="schedule-4-paragraph-57-2">57(2)</CitationSubRef>
(with
<CitationSubRef id="c00298" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/3" CitationRef="c00294" SectionRef="section-19-3">s. 19(3)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00299" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00300" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" CitationRef="c00299" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449141" Type="I">
<Para>
<Text>
<CitationSubRef id="c00301" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" SectionRef="section-10">S. 10</CitationSubRef>
wholly in force at 1.1.1995;
<CitationSubRef id="c00302" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" SectionRef="section-10">s. 10</CitationSubRef>
not in force at Royal Assent see
<CitationSubRef id="c00303" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19/1" SectionRef="section-19-1">s. 19(1)</CitationSubRef>
;
<CitationSubRef id="c00304" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" SectionRef="section-10">s. 10</CitationSubRef>
in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00305" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00306" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" CitationRef="c00305" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00307" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" CitationRef="c00305" SectionRef="schedule">Sch.</CitationSubRef>
;
<CitationSubRef id="c00308" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/10" SectionRef="section-10">s. 10</CitationSubRef>
in force at 1.1.1995 insofar as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00309" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00310" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" CitationRef="c00309" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449171" Type="I">
<Para>
<Text>
S. 11 wholly in force at 1.1.1995; s. 11 not in force at Royal Assent see s. 19(1); s. 11 in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00315" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00316" CitationRef="c00315" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00317" CitationRef="c00315" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
; s. 11 in force at 1.1.1995 insofar as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00319" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00320" CitationRef="c00319" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449181" Type="F">
<Para>
<Text>
Words in s. 11(1)(a) substituted (1.7.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00322" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00323" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/53/2/a/9" Operative="true" SectionRef="section-53-2-a-9">s. 53(2)(a)(9)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1432" id="c00324" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1432">S.I. 1997/1432</Citation>
,
<CitationSubRef id="c00325" CitationRef="c00324" URI="http://www.legislation.gov.uk/id/uksi/1997/1432/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449191" Type="F">
<Para>
<Text>
Words in s. 11(1)(a) inserted (1.7.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00327" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00328" CitationRef="c00327" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/53/2/b/9" Operative="true" SectionRef="section-53-2-b-9">s. 53(2)(b)(9)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1432" id="c00329" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1432">S.I. 1997/1432</Citation>
,
<CitationSubRef id="c00330" CitationRef="c00329" URI="http://www.legislation.gov.uk/id/uksi/1997/1432/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14448911" Type="C">
<Para>
<Text>
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/426" id="d47e4" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="426">S.I. 2000/426</Citation>
,
<CitationSubRef id="cc00003" CitationRef="d47e4" URI="http://www.legislation.gov.uk/id/uksi/2000/426/article/5" Operative="true" SectionRef="article-5">art. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-84496641210fbb5baae8a1428bc076ec" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 applied (24.11.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2758" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2758" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</Citation>
,
<CitationSubRef id="cc159842302569" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cc00004" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/4/a" Operative="true" SectionRef="article-4-a">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cc11aa3fd7cd8d63ea7e4645ef776697" Type="C">
<Para>
<Text>
S. 9 applied by 1979 c. 4, Sch. 2A para. 10(1)(a) (as inserted (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpnw2knm2-00021" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpnw2knm2-00022" CitationRef="cpnw2knm2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1" SectionRef="schedule-1" Operative="true">Sch. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bcaa218f395852bc60fcc44c562549f1" Type="C">
<Para>
<Text>
S. 9 applied by 1979 c. 4, Sch. 2A para. 9(6) (as inserted (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cpnw2knm2-00029" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="cpnw2knm2-00030" CitationRef="cpnw2knm2-00029" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/1" SectionRef="schedule-1" Operative="true">Sch. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-32e15b507019bbd66723d399d1a8d59d" Type="C">
<Para>
<Text>
S. 8: savings for effects of 2008 c. 40, Sch. 40 para. 21 (5.3.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/511" id="cprx0o1j2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="511" Title="The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009">The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (S.I. 2009/511)</Citation>
,
<CitationSubRef id="cprx0o1j2-00008" CitationRef="cprx0o1j2-00007" URI="http://www.legislation.gov.uk/id/uksi/2009/511/article/4/b/i" SectionRef="article-4-b-i" Operative="true">art. 4(b)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>