[F1 Part IXA U.K. PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES]

Textual Amendments

F1 Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

F2 118G Offences under Part IXA. U.K.

If any person fails to comply with any requirement imposed under section 118A(1) or section 118B above, [F3 his 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.]

Textual Amendments

F2 Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

F3 Words in s. 118G substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 12 (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))