# Finance Act 2000, Section 28: Civil penalties for breach of excise duty requirements. In section 9(2)(a) of the Finance Act 1994 (how to calculate the penalty in cases where provision is made by any enactment for conduct to attract a penalty calculated by reference to an amount of excise duty), for β€œor any other enactment" substitute β€œ , or by or under any other enactment, ”. --- Source: https://www.legislation.gov.uk/ukpga/2000/17/section/28 (the official version) Page: https://openlegislation.uk/finance-act-2000/section-28 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.