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Finance Act 1994

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Changes over time for: Paragraph 53

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Version Superseded: 01/11/1996

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Point in time view as at 01/01/1995. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 1994, Paragraph 53. Help about Changes to Legislation

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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