Finance Act, 2001

Amendment of section 72 (removal of prescribed market, etc. from hydrocarbon oil) of Finance Act, 1986.

161.Section 72 of the Finance Act, 1986 , is amended in subsection (4) by the substitution of “a penalty, under the law relating to customs or the law relating to excise (as the case may be), of “£1,500” for “a penalty, under the law relating to customs or the law relating to excise (as the case may be) of “£1,000”.