# Finance (No. 2) Act 2023, Section 89: Penalties and forfeiture

Extent: E+W+S+N.I.

(1) This section applies if a person contravenes or fails to comply with—
(a) section 82,
(b) section 86(1),
(c) section 87(1), or
(d) any provision made by or under alcoholic products regulations.
(2) The person’s conduct attracts a penalty under section 9 of FA 1994.
(3) Any alcoholic products, articles (including packaging or equipment) or substances in the person's possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates, are liable to forfeiture.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/89 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.