# Finance Act 1994, Paragraph 39


In section 61(2) (offence of contravening regulations relating to the remission of duty on spoilt wine or made-wine), 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/39 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.