SCHEDULES
SCHEDULE 4 Penalties for statutory contraventions
Part III Contraventions under the Hydrocarbon Oil Duties Act 1979
58
In section 24(4) (offence and forfeiture in the case of a contravention of regulations relating to incidental matters)—
a
for “A person who” there shall be substituted “
Where any person
”
; and
b
for the words from “shall be liable on” onwards there shall be substituted “
his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.
”