# Finance (No. 2) Act 1992, Paragraph 10


In section 13C of the Customs and Excise Duties (General Reliefs) Act 1979 (offence where relieved goods used in breach of condition), after subsection (4) there shall be inserted the following subsection—
“(5) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.