64(1)In sub-paragraph (3) of paragraph 16 of Schedule 3 (offence of contravening provision made by or under that Schedule)—U.K.
(a)for “Any person who” there shall be substituted “ Where any person ”; and
(b)for the words after paragraph (b) there shall be substituted—
“ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”
(2)Sub-paragraph (4) of that paragraph (continuing offences) shall cease to have effect.