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Similarly, where the reduction was lower than what is permitted under paragraph 8503(3)(c) of the Regulations, (for example, 0.15% per month before age 60), that reduction may continue to apply with respect to benefits accrued before 1992. 8503(3)(h) – Increase in Accrued Benefits Few grandfathered plans would have been in contravention of paragraph 8503(3)(h) of the Regulations as it exists primarily as a PA anti-avoidance rule. Any that were in contravention must be amended as of January 1, 1992. 8503(3)(i) – Increase in Accrued Benefits – Part-Timers This rule, which requires that earnings be annualized and service actualized for part-time employees, applies only to benefits accrued after 1991. 8504(1)(a) and (b) – Maximum LRBs The main impact of the grandfathering of this rule is that grandfathered plans that were not restricted in the past by the maximum pension rule do not have to amend to comply with subsection 8504(1) of the Regulations until January 1, 1992. 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits Plans that were not restricted in the past by the maximum pension rule set out in subsection 8504(1) of the Regulations do not have to amend their plan terms until January 1, 1992. ...

Prior to the mid 1980s the majority of VAT law contraventions in the UK, regardless of severity, were criminal offences. ... Without a means to efficiently impose penalties, and therefore effectively deter non-compliance, the HMRC had significantly high levels of non-compliance, particularly in the areas of accuracy of returns, timely filing and payment and registration. 2.15 In response to this problem the UK government commissioned an independent review of the legislation that recommended decriminalisation of most contraventions of VAT law with the criminal sanction being replaced by a system of civil penalties. ...

Under section 214, any person who manufactures tobacco products without a licence (other than an unlicensed individual who manufactures tobacco products for personal use, as noted in paragraphs 10 and 11 of this memorandum) is in contravention of the Act and is guilty of an offence and, upon conviction, may be liable to a fine or to imprisonment, or to both. ...

Under section 214, any person who manufactures tobacco products without a licence (other than an unlicensed individual who manufactures tobacco products for personal use, as noted in paragraphs 10 and 11 of this memorandum) is in contravention of the Act and is guilty of an offence and, upon conviction, may be liable to a fine or to imprisonment, or to both. ...