Tobacco Products Duty Act 1979U.K.
This section has no associated Explanatory Memorandum
93.—(1) Section 7C (penalty for facilitating evasion: penalty notice)(1) is amended as follows.
(2) For subsections (3) to (5) substitute—
“(3) Sections 13A to 16 of the Finance Act 1994 apply to a decision to issue a penalty notice as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act.”.
Commencement Information
I1Sch. 1 para. 93 in force at 1.4.2009, see art. 1(2)
(1)
Section 7C was inserted by section 2(1) of the Finance Act 2006 (c. 25).