Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 11.
11U.K.In section 116(3) (offence of failing to pay duty on demand), for the words from “the trader shall” onwards there shall be substituted “ the trader’s failure to pay the duty on demand shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the duty demanded and shall also attract daily penalties. ”
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