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Finance Act 1994

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Changes over time for: Paragraph 58

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58U.K.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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