# Finance Act 1994, Paragraph 51


(1) In subsection (1) of section 13 (offences in connection with use etc. of heavy oil)—
(a) for “A person who” there shall be substituted “ Where any person ”; and
(b) for the words from “shall be liable” to “greater” there shall be substituted “ his use of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.
(2) In subsection (2) of that section (offence of supplying heavy oil for a use in contravention of section 12(2))—
(a) for “A person who” there shall be substituted “ Where any person ”;
(b) for the words from “shall be liable” to “greater, where” there shall be substituted “ and ”; and
(c) at the end there shall be inserted “ his supplying the oil 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/51 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.