Finance (No. 2) Act 2023

89Penalties and forfeitureU.K.

(1)This section applies if a person contravenes or fails to comply with—

(a)section 82,

(b)section 86(1),

(c)section 87(1), or

(d)any provision made by or under alcoholic products regulations.

(2)The person’s conduct attracts a penalty under section 9 of FA 1994.

(3)Any alcoholic products, articles (including packaging or equipment) or substances in the person's possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates, are liable to forfeiture.

Commencement Information

I1S. 89 not in force at Royal Assent, see s. 120(2)

I2S. 89 in force at 1.8.2023 for specified purposes by S.I. 2023/884, reg. 2(1)(d) (with reg. 10)