160. Amendment of section 21 (duties on hydrocarbon oil) of Finance Act, 1935.

Section 21 of the Finance Act, 1935 (as amended by the Finance Act, 1983), is amended in subsection (12) 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".