# Finance Act 1994, Paragraph 58


In section 24(4) (offence and forfeiture in the case of a contravention of regulations relating to incidental matters)—
(a) for “A person who” there shall be substituted “ Where any person ”; and
(b) for the words from “shall be liable on” 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), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.