SCHEDULES
SCHEDULE 4 Penalties for statutory contraventions
Part I Contraventions under the Management Act
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In section 118G (offences in connection with record keeping etc. by revenue traders), for the words from “he shall be liable” onwards there shall be substituted “
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.
”