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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 4
- Part II
- Paragraph 21
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Finance Act 1994, Paragraph 21 is up to date with all changes known to be in force on or before 21 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 4 Paragraph 21:
- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
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- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
21(1)In subsection (2) of section 19 (offence and forfeiture in the case of contraventions of obligations imposed by or under regulations relating to the rectifying etc. of spirits), for the words from “he shall” 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 spirits and any other article in respect of which any person contravenes any such regulation, or fails to comply with any such regulation, condition, requirement or restriction, shall be liable to forfeiture. ”U.K.
(2)Subsection (3) of that section (power to vary penalty under subsection (2)) shall cease to have effect.
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