51(1)In subsection (1) of section 13 (offences in connection with use etc. of heavy oil)—
(a)for “A person who” there shall be substituted “Where any person”; and
(b)for the words from “shall be liable” to “greater” there shall be substituted “his use of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)”.
(2)In subsection (2) of that section (offence of supplying heavy oil for a use in contravention of section 12(2))—
(a)for “A person who” there shall be substituted “Where any person”;
(b)for the words from “shall be liable” to “greater, where” there shall be substituted “and”; and
(c)at the end there shall be inserted “his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).”