Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 4 U.K. Penalties for statutory contraventions

Part I U.K. Contraventions under the Management Act

12 U.K. 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. ”