{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-52.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/4/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "(1) In subsection (4) of section 14 (offences in connection with use etc. of oil in the case of which rebate has been allowed)—\n(a) for “A person who” there shall be substituted “ Where any person ”; and\n(b) for the words from “shall be liable” to “greater” there shall be substituted “ his use or acquisition 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) ”.\n(2) In subsection (5) of that section (offence of supplying for a use for which no rebate is allowed)—\n(a) for “A person who” there shall be substituted “ Where any person ”;\n(b) for the words from “shall be liable” to “greater, if” there shall be substituted “ and ”; and\n(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). ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/52",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}