Paragraph 93 Tobacco Products Duty Act 1979

Section 7C (penalty for facilitating evasion: penalty notice)^f1 is amended as follows.

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.”.