Penalty for failing to comply with regulationsU.K.
10(1)If a person fails to comply with a requirement imposed by or under regulations under this Schedule—
(a)the person’s conduct attracts a penalty under section 9 of FA 1994;
(b)any article in respect of which the person fails to comply with the requirement is liable to forfeiture (including, in the case of a container, its contents).
(2)Regulations under this Schedule may make provision as to the amount by reference to which the penalty under sub-paragraph (1)(a) is to be calculated.
Commencement Information
I1Sch. 12 para. 10 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2Sch. 12 para. 10 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(h) (with reg. 10)