# Finance Act 1994, Paragraph 11


Sections 145 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties and certain other matters) shall apply in relation to offences under paragraph 9 above and penalties imposed under paragraph 10 above as they apply in relation to offences and penalties under the customs and excise Acts as defined in that Act.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.