# Finance Act 1994, Paragraph 67


In section 27(4) (offence of failing to pay duty)—
(a) for “A person who” there shall be substituted “ Where a person ”; and
(b) for the words from “is guilty” onwards there shall be substituted “ his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties. ”

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/67 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.