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Finance Act 1994
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Finance Act 1994, Part VI is up to date with all changes known to be in force on or before 30 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Part VIU.K. Contraventions relating to lottery duty
66U.K.Chapter II of Part I of the M1Finance Act 1993 shall be amended in accordance with the following provisions of this Part of this Schedule.
Marginal Citations
67U.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. ”
68U.K.In each of sections 28(3) and 29(8) (offences of contravening regulations made for the purposes of lottery 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 contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”
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