# Finance Act 1996, Paragraph 15


In section 59 of the 1994 Act (regulations: offences), after subsection (5), there shall be inserted the following subsection—
“(6) The Secretary of State may, if he sees fit, compound any proceedings for an offence—
(a) under subsection (1), or
(b) under regulations under section 24 or 28.”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/2/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-2/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.