Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 4 U.K. Penalties for statutory contraventions

Part II U.K. Contraventions under the Alcoholic Liquor Duties Act 1979

22 U.K. In each of subsections (1) and (2) of section 20 (forfeiture and offences in the case of an excess or deficiency of stock), for the words from “the rectifier shall be liable” onwards there shall be substituted “ there shall be deemed to have been conduct by the rectifier attracting a penalty under section 9 of the Finance Act 1994 (civil penalties). ”