# Finance Act 1994, Paragraph 31


In section 46(2) (offence of contravening regulations relating to the remission of duty on spoilt beer), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply 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/31 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.