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

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".