Finance Act, 1985
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Amendment of Finance (New Duties) Act, 1916. |
36.— Section 6 of the Finance (New Duties) Act, 1916 , is hereby amended— | |
(a) in the second paragraph of subsection (1), by the substitution of “liable to forfeiture” for “forfeited” and of “£1,000” for “two hundred pounds” (inserted by section 43 of the Finance Act, 1969 ), and | ||
(b) in the second paragraph of subsection (2), by the substitution of “an Excise penalty of £500” for “a fine not exceeding twenty pounds”, | ||
and the said paragraphs of the said subsections (1) and (2), as so amended, are set out in the Table to this section. | ||
TABLE | ||
If any person acts in contravention of or fails to comply with any such regulation, the article in respect of which the offence is committed shall be liable to forfeiture, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of £1,000. | ||
If any person prevents or obstructs the entry of any officer so appointed he shall be liable on summary conviction to an Excise penalty of £500. |