# Finance Act 1994, Paragraph 64


(1) In sub-paragraph (3) of paragraph 16 of Schedule 3 (offence of contravening provision made by or under that Schedule)—
(a) for “Any person who” there shall be substituted “ Where any person ”; and
(b) for the words after paragraph (b) there shall be substituted—
“ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”
(2) Sub-paragraph (4) of that paragraph (continuing offences) shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.