http://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/58Finance 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 Database2024-05-20Expert Participation2024-02-22 SCHEDULESSCHEDULE 4 Penalties for statutory contraventionsPart III Contraventions under the Hydrocarbon Oil Duties Act 197958

In section 24(4) (offence and forfeiture in the case of a contravention of regulations relating to incidental matters)—

a

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

b

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

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<num>SCHEDULE 4</num>
<heading> Penalties for statutory contraventions</heading>
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<heading> Contraventions under the Hydrocarbon Oil Duties Act 1979</heading>
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<p>In section 24(4) (offence and forfeiture in the case of a contravention of regulations relating to incidental matters)—</p>
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for “A person who” there shall be substituted
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<quotedText>“ Where any person ”</quotedText>
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; and
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<quotedText>“ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”</quotedText>
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