9 Penalties for contraventions of statutory requirements
Finance Act 1994 (1994 c 9) | Legislation

9  Penalties for contraventions of statutory requirements

(1)     This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.

(2)     Any person to whose conduct this section applies shall be liable—

(a)     in the case of conduct in relation to which provision is made by subsection (4) below[, or by or under any other enactment,] for the penalty attracted to be calculated by reference to an amount of, or an amount payable on account of, any duty of excise, to a penalty of whichever is the greater of 5 per cent of that amount and £250; and

(b)     in any other case, to a penalty of £250.

(3)

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