F1Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
Annotations:
Amendments (Textual)
F2118G Offences under Part IXA.
If any person fails to comply with any requirement imposed under section 118A(1) or section 118B above, F3his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties.
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5