[118G Offences under Part IXA]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[118G  Offences under Part IXA]

[[(1)]     If any person fails to comply with any requirement imposed under section 118A(1)[, 118B][, 118BC(4) or 118BCA(4)] above, [his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case

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