# Finance Act 1994, Paragraph 9


In section 114(2) (offence of using prohibited substance or liquor), for the words from “he shall be liable” onwards there shall be substituted “ his use of that substance or liquor in that manner shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); but section 10 of that Act (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of this subsection. ”

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