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This is the original version (as it was originally enacted).
50(1)In subsection (3) of section 10 (offences in connection with use etc. of oil that has been relieved of duty for a purpose which does not qualify for relief)—
(a)for “A person who” there shall be substituted “Where any person”; and
(b)for the words from “shall be liable” to “greater” there shall be substituted “his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)”.
(2)In subsection (4) of that section (offence of supplying for a use that does not qualify for relief)—
(a)for “A person who” there shall be substituted “Where any person”;
(b)for the words from “shall be liable” to “greater, if” there shall be substituted “and”; and
(c)at the end there shall be inserted “his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)”.
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