# Finance Act 1994, Paragraph 12


In section 118G (offences in connection with record keeping etc. by revenue traders), for the words from “he shall be liable” onwards there shall be substituted “ his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties. ”

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.