# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 93: Tobacco Products Duty Act 1979


(1) Section 7C (penalty for facilitating evasion: penalty notice) 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/93 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.