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68U.K.In each of sections 28(3) and 29(8) (offences of contravening regulations made for the purposes of lottery 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 contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”