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Finance Act 1994
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Changes over time for: Paragraph 53
Version Superseded: 01/11/1996
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- 03/05/1994- Amendment
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Point in time - 01/11/1996- Amendment
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53In section 18(5) (offence in certain circumstances of using or relanding oil), for the words from “he shall be liable” onwards there shall be substituted “ his use or relanding of the oil or any part of it shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and, in the case of any contravention falling within paragraph (b) of this subsection, the oil relanded shall be liable to forfeiture. ”
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