Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 4 U.K. Penalties for statutory contraventions

Part VI U.K. Contraventions relating to lottery duty

67 U.K. In section 27(4) (offence of failing to pay duty)—

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

(b) for the words from “is guilty” onwards there shall be substituted “ his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties. ”