Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 4 U.K. Penalties for statutory contraventions

Part III U.K. Contraventions under the Hydrocarbon Oil Duties Act 1979

52 (1) In subsection (4) of section 14 (offences in connection with use etc. of oil in the case of which rebate has been allowed)— U.K.

(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 or acquisition 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 (5) of that section (offence of supplying for a use for which no rebate is allowed)—

(a) for “A person who” there shall be substituted “ Where any person ”;

(b) for the words from “shall be liable” to “greater, if” 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). ”