Section 164: EU emissions trading: criminal offences

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 8: Miscellaneous

Section 16 of FA 2007 (EU emissions trading: charges for allocations) is amended as follows.

In subsection (4)(c), for "imposition and recovery of penalties" substitute ." creation of criminal offences, or for the imposition and recovery of civil penalties, "

After subsection (6) insert—

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