14(1)If any person carries on any business in contravention of paragraph 5(1) above he shall be guilty of an offence and liable—U.K.
(a)on summary conviction to a penalty of the prescribed sum or to imprisonment for a term not exceeding six months or to both; or
(b)on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both;
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Where a person is convicted of an offence under sub-paragraph (1) above and the offence continues after the conviction, he shall be guilty of a further offence under that sub-paragraph and may, on conviction, be punished accordingly.
(3)If at any time the holder of a permit under paragraph 5 above fails to produce his permit for examination within such period, and at such time and place, as may be F2. . . required by an officer, [F3his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Textual Amendments
F1Words in Sch. 1 para. 14(1) repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 10(13), Sch. 40 Pt. 1(4)
F2Word in Sch. 1 para. 14(3) repealed (1.1.1995) by 1994 c. 9, ss. 9, 258, Sch. 4 Pt. V para. 62(2)(a), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3.
F3Words in Sch. 1 para. 14(2)(b) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 62(2)(b) (with s. 19(3)); S.I. 1994/2679, art. 3.