# Finance Act 1994, Paragraph 54


In section 20AA(4) (offence and forfeiture in the case of a contravention of the regulations relating to reliefs), for paragraph (a) there shall be substituted the following paragraph—
“(a) his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and”.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.