# Finance Act 1994, Paragraph 20


In section 18(6) (rectifying or compounding spirits in contravention of an excise licence), for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.