# Finance Act 1994, Paragraph 65


(1) In sub-paragraph (1) of paragraph 16 of Schedule 4 (offence of contravening provision made by or under that Schedule), for the words from “he shall be guilty” onwards there shall be substituted “ his contravention, failure to comply or refusal shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”
(2) Sub-paragraph (2) 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/65 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.