# Finance Act 1994, Paragraph 38


For subsection (2) of section 59 (offence of rendering wine or made-wine sparkling) there shall be substituted the following subsection—
“(2) Where any person contravenes subsection (1) above or is concerned in such a contravention, his contravention or, as the case may be, his being so concerned 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/38 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.