Finance Act 1994

Part VI Contraventions relating to lottery duty

66 Chapter II of Part I of the [1993 c. 34.] Finance Act 1993 shall be amended in accordance with the following provisions of this Part of this Schedule.

67 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.”

68 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).”