http://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/67Finance 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 VI Contraventions relating to lottery duty67

In section 27(4) (offence of failing to pay duty)—

(a)

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

(b)

for the words from “is guilty” onwards there shall be substituted “ his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties. ”

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for “A person who” there shall be substituted
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for the words from “is guilty” onwards there shall be substituted
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