Textual Amendments
F1Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2
F2Sch. 2A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 1
10(1)If a person fails to comply with a requirement imposed by or under regulations under this Schedule—U.K.
(a)his conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties);
(b)any article in respect of which he fails to comply with the requirement is liable to forfeiture (including, in the case of a container, its contents).
(2)Regulations under this Schedule may make provision as to the amount by reference to which the penalty under sub-paragraph (1)(a) above is to be calculated.]